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2019 (8) TMI 1687 - AT - Service TaxClassification of services - Goods Transport Agency Service or cargo handling services - activity of transportation of coal from pitheads/coal face to railway siding - first SCN for period March, 2008 to January, 2012 - second SCN for the period February, 2012 to March, 2013 - third SCN for the period April, 2013 to March, 2014 - HELD THAT:- The activity of movement of coal within the mining area from pitheads to railway siding from trucks/motor vehicles is taxable under the “Goods Transport Agency” services as was observed by the Supreme Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR VERSUS SINGH TRANSPORTERS [2017 (7) TMI 494 - SUPREME COURT]. Period 1 July, 2012 onwards - HELD THAT:- Even for the period 1 July, 2012 onwards the activity undertaken by the appellant would be taxable under the “Transportation of Goods” service in view of the decision of this Tribunal in M/s H.N. Coal Transport Private Limited versus Commissioner of Central Excise and Service Tax, Raipur [2018 (8) TMI 173 - CESTAT NEW DELHI] where it was held that for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to enjoy the benefit available to goods transport agency and cannot be bundled into a single service under Section 66F alongwith lifting of coal at the coal face into the activity of mining. The impugned order passed by the Commissioner classifying the said service as “Cargo Handling” service cannot be sustained and is set aside - Appeal allowed - decided in favor of appellant.
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