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2018 (8) TMI 1109 - AT - Service TaxClassification of services - Hiring of backhoe/pay loader siding including mechanical unloading - Hiring of pay-loader for loading or coal wagon at different siding of M/s Western Coal Ltd - Removal of all types of material by hiring of equipment such as HEMM, tippers, loading, transportation and dumping at specified places - whether classified under Transport of Goods by Road Service or otherwise? - Held that:- From the record of the appeal, it appears that the matter under consideration is no longer res integra in view of the Hon’ble Supreme Court decision in case of Commissioner Central Excise & Service Tax, Raipur V/s Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] wherein the Hon’ble Supreme Court has held that the activity undertaken by the assessee of transporting of the coal from the pithead of the mines to railway sidings within the mining area is more appropriately classifiable under service head of Transport of Goods by Road Service - appeal dismissed - decided against Revenue.
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