CESTAT says Mining Activities Cannot Be Split Into Cargo Handling Service

S.S.N Constructions was engaged in excavation and movement of limestone from the mine face to the crusher and had paid service tax under Mining Service after its introduction in 2007. CESTAT held that the activity was a composite mining operation and the incidental loading and transportation could not be vivisected into Cargo Handling Service for the earlier period. The demand also failed on limitation, as the Department had not established deliberate suppression with intent to evade tax.