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1 - 10 of 10 (0.28 seconds)Section 65 in Finance Act, 1999 [Entire Act]
Commissioner Of Central Excise And ... vs B.K. Thakkar on 24 October, 2007
In CCE Vs. B.K. Thakkar case the Tribunal has found as follows:
Finance Act, 1999
Sainik Mining And Allied Services Ltd. ... vs Commr. Of Central Excise, Customs And ... on 2 November, 2007
The finding is to the effect that movement of coal within the mining area does not fall in the category of cargo handling service. The dominant activity undertaken by the appellants under the contract in that case was found to be primarily movement of coal within the mining area which included incidental loading and unloading.
Section 78 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
M/S Intel Design Systems (India) P. Ltd vs Commissioner Of Customs & Central ... on 11 February, 2008
In this connection we find that the appellants have rightly relied on the decisions of the Tribunal in Diebold Systems (P) Limited (supra) and Gujarat Chem (supra).
Chowgule & Co. Private Limited Etc vs Union Of India & Ors on 19 February, 1987
Further we agree with the contention of the respondents to the effect that the premises where the crushing of pyrites is being carried on will fall within the definition of Section 2(1)(j) of the Mines Act, 1952 since the premises are adjacent to the mine and on these premises crushing is carried on for getting low grade pyrites prepared for sale. Thus, this would squarely fall within the ambit of Item (X) of Section 2(1)(j) of the Mines Act, 1952.
In Chowgule & Co. (P) Limited Vs. Union of India 1993 (67) ELT 34 (SC) the apex Court held that the process of mining comes to an end when ore is extracted from the mines, washed, screened and crushed in the crushing plant and stacked at the mining site. We find that the impugned activity undertaken by the appellants is covered by the Mines Act, 1952. From the above decisions we find that the activity undertaken by the appellants will be squarely covered by the head mining of mineral, oil, gas service for which they have been registered by the Department in the wake of introduction of service tax on mining services.
Itw India Ltd. vs Commissioner Of C. Ex. on 12 July, 2006
4.?After hearing both sides and perusal of case records, we are of the view that the activities undertaken by the respondents under the impugned contracts primarily involves excavation and transportation of iron ore subsequent to blasting in the iron ore mines and feeding of iron ores to the hill top crusher plant. The activities incidentally may involve some loading and unloading of iron ore while carrying out the principal activities under the contracts. Such incidental activities of loading and unloading undertaken by the respondents cannot give the entire contracted activities the character of cargo handling services. Further, as noted by us in our earlier Order in the case of M/s. ITW India Ltd. v. C.C.Ex. & Cus., Bhubaneswar - 2007 (8) S.T.R. 490, cargo handling service means -
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