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2015 (8) TMI 108 - AT - Service TaxService tax liability on an amount paid by the appellant to the transporter, for transportation of coal within the mining area - Goods Transport Agency service - Held that:- since where admittedly no consignment notes were issued by the transporters for transportation of the appellants coal, the Goods Transport Agency service cannot be held to have been rendered. - Issue is no more res integra as the judgment of the principal bench in the case of South Eastern Coal Fields Ltd. [2014 (8) TMI 857 - CESTAT NEW DELHI] was considering identical/similar issue - we set aside the impugned orders - Decided in favour of assessee.
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