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2016 (9) TMI 372 - AT - Service TaxInvokation of extended period of limitation - Demand - transportation of mine coal from pit head to railway siding within the mining area - whether to be considered as goods transport agency service as per appellant or cargo handling service as per Revenue - Held that:- inasmuch as in other case of identical situate appellants involving the same issue and identical contract with M/s. SECL, the Tribunal had held that the activities of the assessee would amount to providing services, falling under goods transport agency services. Therefore, by following the said decision, the impugned orders are set aside. In as much as the assessee’s appeal has been allowed on merits, the Revenue’s appeal, which is against that part of the order-in-appeal vide which benefit of time bar and cum-duty price has been extended to the assessee is required to be rejected. - Appeals disposed of
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