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2014 (11) TMI 1048 - AT - Service TaxClassification- Transportation of coal - Whether classifiable under Cargo Handling Service or GTA - Held that: Service tax on the impugned service is paid by M/s. SECL under GTA supports the appellants contention that the service is covered under GTA service and not under Cargo Handling Service. The agreement entered by appellant with M/s. SECL is also clearly for transport of coal. Also, the Commissioner vide several orders has also held that the said service is covered under GTA services. Therefore, the impugned service is not classifiable as Cargo Handling Service as per the decision taken by the Tribunal in the case of M/s. Narayan Builders 2013 (9) TMI 146 - CESTAT NEW DELHI, where it was held that mere handling of coal and movement of said goods from railway wagon to the site of thermal power station through the motor vehicle or any other means of transportation involved in such handling would not constitute Cargo Handling Service and also in the case of Anupama Coal Carriers Pvt. Ltd. Vs. CCE, Raipur 2012 (5) TMI 290 - CESTAT, NEW DELHI, that just bringing coal to railway siding would not be covered by Cargo Handling Service. - Decided in favour of appellent
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