Internal movement of iron ore 'within' mining area - no movement of cargo outside mining area - Held, not classifiable under "Cargo Handling Service"

 Dilip Construction vs. Commissioner of Central Excise (2013 (30) STR 668 (Tri-Del))

Facts:

The Appellant was engaged in the activity of movement and transportation of iron ore within the mining area on which the revenue proposed to levy tax under the category of "Cargo Handling Service".

Held:

For an activity to fall under cargo handling service, there should be movement of cargo from one place to another and not just internal movement within the mining area. There was no evidence to prove that handling service was outside the mining area. When the factual evidence demonstrated movement of the excavated iron within the mining area from one place to another, such operation was not a cargo handling service