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2019 (3) TMI 1281 - CESTAT ALLAHABADClassification of services - cargo handling services or GTA Services? - appellant was engaged by M/s Northern Coal Fields Ltd. for movement of coal within the mine premises, in terms of the contract entered into between the two - extended period of limitation - penalty - Held that:- The matter was remanded with specific directions to find out as to whether same activity has already discharged tax liability in the hands of M/s Northern Coal Fields Ltd. in which case no duty confirmation against the appellant would arise. However, the adjudicating authority instead of following the said directions of the Tribunal went against the same and confirmed the demand by observing that tax payment by the Northern Coal Filed Ltd. by treating the same activity as GTA Services is of no relevance. We are of the view that the said findings of the Commissioner are outside the directions of the Tribunal, with which he was bound. Time limitation - Held that:- Except for the fact that appellant had not disclosed the said activity to the revenue, no evidence reflecting upon any malafide on the part of the appellant stands produced by revenue. The demand for the periods 01.04.2002 to 31.03.2007 stands raised by way of issuance of show cause notice dated 10.10.2007 and for the period 01.04.2003 to 31.03.2008 stands raised by show cause notice dated 14.10.2008 i.e. by invocation of the longer period - the disputed issue was the subject matter of various assessee’s similarly situate, who entered into contract with M/s Northern or Southern or Central Coal Fields and the identical activities were subject matter of litigation before the various levels. Infact some of the cases travelled up to Tribunal and finally it was held that said activity cannot be considered to be Cargo Handling Service and the same would get covered by GTA Services - When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of one assessee - demand is barred by limitation. Appeal allowed - decided in favor of appellant.
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