TaxTMI 
TaxTMI 
2026 (2) TMI 779
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....t is registered with the service tax department under the category of Cargo Handling Service', bearing Registration No. AAAA12373PST001. 1.1. During the course of the audit, the audit team observed that the service rendered by the appellant during the period from 2009 10 to 2011 12 would be appropriately classifiable under the category of "Mining of minerals, oil or gas service, as defined under Section 65 (105) (zzzy) of the Finance Act, 1994. As the appellant has not paid service tax under the said category of 'Mining Service', a Show Cause Notice covering the Period 2009 10to 2010-11 was issued to the appellant vide C.No. V/15/26/S.Tax/Adjn/BBSR 11/2012/12812Adated 18.10.2012, demanding Service Tax including Education Cess amounti....
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....vice recipient, after claiming the eligible abatement. The appellant submits that the department has not raised any objection for MCF paying service tax for the said services, under the category of 'GTA Services' and accepted the service tax paid by them, as receivers of GTA service. Having accepted service tax under the category of 'GTA Services' for the said services, the department cannot demand service tax under the category of 'Mining Service' for the same service'. 2.1. The appellant referred the definition of the "Mining of mineral, oil or gas service" as provided under sub clause (zzzy) of clause (105) of Section 65 of the Act, and stated that as per the definition, any services provided or to be provided to any person, by any ot....
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....ove definitions would reveal that the term "Mining" refers to the process related to extraction of minerals from the earth. It also includes the infrastructure created for mining of minerals, oil or gas. Thus, the appellant submits that the activities related to the extraction of minerals from the earth and the subsequent processes such as washing, refining, would only be included within the scope of 'mining service' and not each and every activity performed within the mining area would be covered under it's ambit. The appellant submits that the Ld. Adjudicating Authority has erred in giving an extended meaning to the phrase "in relation to" and included the post mining activities of transportation also within the ambit of 'mining service'.....
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....ng service" and "Goods Transport by Road". 2.6. Thus, the appellant submits that the demand of service tax under the category of 'mining service' from them is not sustainable and hence the same is liable to be set aside. 3. The Ld. A.R. reiterated the findings in the impugned order. 4. Heard both sides and perused the appeal documents. 5. We observe that the appellant is a "Goods Transport Agency". They have been engaged by MCF in "hiring of pay orders/tippers for mechanical transfer of crushed Coal and transportation of the same upto 10-11 Kms. We observe that it is on record that MCF considered the said service as transportation activity and classified the said service under the category of "Transportation of Goods by Road and....
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....t. Therefore, in order to arrive at the precise meaning of the said term, we referred the definition of the 'Mining' as provided in various dictionaries and in Section 12(1)(e) of Mines Act, 1952. A careful perusal of the above definitions mentioned in para 2.1 supra, reveals that the term "Mining" refers to the process related to extraction of minerals from the earth. It also includes the infrastructure created for mining of minerals, oil or gas. Thus, we observe that the activities related to the extraction of minerals from the earth and the subsequent processes such as washing, refining, would only be included within the scope of 'mining service' and not each and every activity performed within the mining area would be covered under ....