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2018 (9) TMI 581 - AT - Service TaxValuation - inclusion of value of loading agreement into the value of mining agreement - Revenue has been of the view that the appellants are not paying service tax properly as the service value of both loading agreements and transportation agreement need to be included into the mining services value. Held that:- The matter is no-longer res-integra in view of the decision of Hon’ble Supreme Court in Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] for the demand period between 01/04/2012 to 31/06/2012, wherein the service akin to the one provided by the appellants to M/s South Eastern Coal Fields Ltd. have been found by Hon’ble Supreme Court to be rightly classifiable under transport of goods by road service - demand set aside. So far as the demand from 01/07/2012 to 31/03/2013 is concerned, same has also been decided by this Tribunal in its final decision in the case of M/s H.N. Coal Transport Pvt. Ltd. and others vs. CCE & ST, Raipur [2018 (8) TMI 173 - CESTAT NEW DELHI] in the similar cases, where it was held that wherein this Tribunal has found that since the service provided by the appellants within mining area has already been classified by Hon’ble Supreme Court in Singh Transporters case even in the post negative regime w.e.f. 01/07/2012 the appellants are entitled for abatement on the value of services provided by them and since the service tax has already been paid by the service recipient after availment of the abatement and, therefore, no service tax liability remains with the appellant - demand set aside. Appeal allowed - decided in favor of appellant.
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