2008 (11) TMI 132

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.... R. Ravi and Vivek Sharma for the Appellant. Vijay Kumar for the Respondent. [Order per : M. Veeraiyan, Technical Member. - Heard both sides and perused the records. 2. The appellants have entered into contract with SAIL for undertaking certain activities in the mines area. In respect of M/s. Dilip Construction and Mahavir Traders, the contracts are for transportation of iron ore within ....

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.... 24-10-2007] and in the case of Sainik Mining & Allied Services Ltd. v. CCE [2008] 12 STT 433 (Kol.-CESTAT):(2008-TIOL-77), wherein it has been held that the coal mined cannot be treated as cargo in the conventional sense and transportation within the mines area cannot be treated as amounting to cargo handling and that handling of cargo, if any, is incidental to transportation. 4. Ld. DR relies....

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...., chargeable under cargo handling service, even if the loading, unloading and similar activities are done using mechanical systems.' 5. We have carefully considered the submissions made from both the sides and perused the contracts. We are of the view that the decisions of the Tribunal relied upon by the appellants cover the facts of the present case. In this regard, the findings of the Tribuna....

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....s on behalf of MCL to move coal within mining area do not fall in the category of cargo handling service. Moreover, the activities undertaken are principally the transportation of coal within mining area arid hence the gross amounts received for the same cannot be taxed under the category of cargo handling service. We have, therefore, no hesitation in our mind to hold that the definition of cargo ....