2025 (5) TMI 1998

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....ellate Tribunal, East Zonal Bench, Kolkata, (Tribunal) in Service Tax Appeal No. 277/2012 dated 30.11.2023. 2. The revenue has raised the following substantial questions of law for consideration : "(i) Whether Learned Tribunal erred in not considering that the demand of Rs. 26,01,36,069/- for the period from 01.06.2007 to 31.3.2008 on Mining Services, which stood accepted by the said Notice-appellant and thus paid, and therefore should not have been remanded the said demand, as there was nothing on record to show that the instant payments were made under protest, neither has the Hon'ble Tribunal made any observations to that effect? (ii) Whether Learned Tribunal erred in remanding the said demand when the amount of Rs. 26,01,36,069/- ....

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....l nos. 1 and 5 were decided in favour of the assessee, which were challenged by the revenue before this Court in CEXA/9/2025 which was dismissed by judgment dated 14.5.2025. So far as issue no. 2 (supra) which related to cargo handling service, the adjudicating authority has held against the assessee and the asssessee preferred appeal before the Tribunal, namely, Service Tax Appeal No. 277/2012 which has been allowed and, therefore, the revenue has filed this appeal, namely, CEXA/8/2025. So far as issue nos. 3 and 6 are concerned, the Tribunal by the impugned order has remanded the matter to the adjudicating authority to enable the assessee to give invoice-wise details of the deductions made by the client to prove that those amounts were no....

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.... by the learned Tribunal calls for interference and, accordingly, the remand of that portion of the demand, namely Rs. 26,01,36,069/- is set aside and the remand made by the Tribunal to the adjudicating authority in respect of the demanding amount stands affirmed. The appeal filed by the revenue to that extent stands allowed. 6. This leaves us with only one issue, namely, cargo handling services. The learned Tribunal has taken note of its order passed in respect of the site formation service wherein the Tribunal had affirmed the order passed by the adjudicating authority dropping the demand in respect of site formation services on the ground that the contract entered by the assessee with third parties was a composite contract and payments ....

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....es, mostly on contract basis:- (i) Excavation/drilling and removal of the overburdens (i.e. stratum, layer of mud, boulders, etc, that needs to be removed during or prior to extraction of coal/minerals). (ii) Coal cutting or mineral extraction and lifting them up to the pithead. (iii) Handling and transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outside the mines. 8. From the above it is clear that handling and transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outside the mine was included. Therefore, it is clear that the activity of handling of goods, including of unloading and loading thereof being par....