As per CESTAT, New Delhi bench, Classification of services Section 65(23) of the Finance Act, 1994 Cargo handling service for Period 15-4-2004 to 31-5-2007, Assessee was involved in shifting of minerals from pithead to a specified area located within mines and also removing over burden at mining sites to other location within mining area.
The Activities undertaken by the appellant include shifting of minerals from pithead to a specified area located within the mines. They have also undertaken the removal of over burden at mining sites to other locations within the mining area. We find that the issue is squarely covered by the two decisions of the Tribunal referred to by the Id. Counsel. Hence, the issue is no more res integra and is covered in favour of the appellant. Whether said activities undertaken by assessee would fall under category of ‘cargo handling service’ as alleged by Adjudicating Authority – Held, no.
Citation :  94 taxmann.com 474 (New Delhi – CESTAT)