2009 (3) TMI 141

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.... Shri Ravi Raghawan, Advocate, for the Appellant. Dr. Gautam Roy, Jt. CDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have a contract with M/s. Hindalco under which they have undertaken various items of work covering integrated mining operations of coal mining including coal extraction and transportation from the mine to the power....

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.... (presently attracting nil rate of duty), the activity of mining coal and producing coal would come under the definition of 'manufacture' under Section 2(f) of the Central Excise Act, 1944. Therefore, the contention of the department that the activity of the appellants can be covered under the business auxiliary services during the period 10-9-04 to 15-6-05, cannot be accepted. 3. For the entir....

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....OL]. He also states that it was represented before the adjudicating Commissioner that Rs. 15/- per MT would be the charge for cargo handling service from their client. As such, he submits that for the period 1-10-2003 to 15-6-2005, the appellants are willing to pay service tax on the cargo handling service at the rate of Rs. 15/- per MT and further he submits that the predeposit ordered to be p....

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....held that some of the activities undertaken are for transportation of coal inside the mining area etc. and hence, the amount for the same cannot be charged to service tax under the category of cargo handling service. However, on the other hand, for the activity of loading and unloading of coal for movement outside the mining area, the service tax is payable under cargo handling service. Accordingl....