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2022 (9) TMI 435 - AT - Service TaxClassification of services - Transportation of Goods by Road (GTA) Services or otherwise - Respondent coal companies are availing transportation services at their mines - reverse charge mechanism - HELD THAT:- The issue is no longer res-integra inasmuch as the same has been decided by this Tribunal in the case of SOUTH EASTERN COAL FIELDS LTD. VERSUS C.C.E., RAIPUR [2016 (8) TMI 677 - CESTAT NEW DELHI], wherein it has been held that the transportation services cannot be classified under GTA services where the consignment notes are not issued by the transporters. The issue has also been examined in detail in the case of M/S. MAHANADI COALFIELDS LTD. VERSUS COMMR. OF CENTRAL EXCISE & SERVICE TAX, BBSR-I [2019 (7) TMI 1803 - CESTAT KOLKATA] where it was held that the essential requirement of issuance of ‘consignment note’, in order to attract the definition of “Goods Transport Agency”, we hold that the transport contractors rendering the coal transportation services in mines cannot be said to be “Goods Transport Agency” and therefore, their services cannot be made amendable to levy of service tax in the category of “transportation of goods by road services”. The findings made by the Ld. Commissioner cannot be interfered with and hence, the demand has been rightly dropped in the impugned adjudication orders - the instant appeals filed by the Revenue are rejected.
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