2024 (9) TMI 1873

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.... For the Appellant : Shri Kartik Kurmy, Advocate. For the Respondent Shri Sourabh Chakravorty, Authorized Representative. ORDER: [PER SHRI ASHOK JINDAL] The appellant is in appeal against the impugned order disputing the demand of Rs. 18,41,89,060/- confirmed against them, along with interest and penalty, on account of transportation of coal and ash including loading and unloading....

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....nalties under the provisions of the Finance Act, 1994. The matter was adjudicated and the demands of Service Tax were confirmed vide the impugned order. 3.1. Except the demand of Rs. 18,41,89,060/-, rest of the demands were admitted by the appellant and paid thereof, along with interest and 15% of the penalty. 4. By way of this appeal, the appellant is disputing only the demand of Rs.&n....

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....eard the parties and considered their submissions. 7. We have gone through the various work orders placed before us and found that the activity undertaken by the appellant is primarily transportation of coal and ash from one place to another, along with the activity of loading and unloading. The merit classification of the said service is therefore transportation service and not cargo handling ....