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2018 (4) TMI 1243 - AT - Service TaxClassification of services - services of shifting and transportation of the coal for M/s Western Coalfields Ltd from pitheads to railway sidings - whether classified under Cargo Handling service or under GTA Services? - Held that: - an identical issue has come up before the Tribunal in the case of M/s Associated Builders & Contractors V/s CCE, Jabalpur [2018 (4) TMI 848 - CESTAT NEW DELHI], where reliance placed in the case of Commissioner of Central Excise And Service Tax, Raipur Versus Singh Transporters [2017 (7) TMI 494 - SUPREME COURT], where it was held that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface. The said definition has no apparent nexus with the activity undertaken and the service rendered. The service to be classified under GTA service - appeal allowed - decided in favor of appellant.
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