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2019 (7) TMI 771 - AT - Service TaxLiability of Service Tax - the activities carried out under transport agreement - Mining Services or not? - period involved in all these appeals is 2012-13 - HELD THAT:- The issue have been settled in the case of M/S JOGINDER COAL TRANSPORT PVT. LTD., M/S SAKSHAM COAL CARRIER PVT. LTD., M/S ANUPAMA COAL CARRIER PVT. LTD. AND M/S NISHANT COAL CARRIER PVT. LTD. VERSUS CCE & ST, RAIPUR [2018 (8) TMI 1106 - CESTAT NEW DELHI] where it was held that 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 - appeal allowed - decided in favor of appellant.
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