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Western Coal Fields Ltd Versus Commissioner of Central Excise, Nagpur

2015 (8) TMI 108 - CESTAT MUMBAI

Service tax liability on an amount paid by the appellant to the transporter, for transportation of coal within the mining area - Goods Transport Agency service - Held that:- since where admittedly no consignment notes were issued by the transporters for transportation of the appellants coal, the Goods Transport Agency service cannot be held to have been rendered. - Issue is no more res integra as the judgment of the principal bench in the case of South Eastern Coal Fields Ltd. [2014 (8) TMI 857 .....

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T-2008-C dated 22.07.2008. 2. Since all the issues are pertaining to the same assessee and raised a question of law, we dispose of the appeals by a common order. 3. The facts that arise for our consideration are the appellants herein are a coal fields and are engaged in the extraction of coal. The said extracted coal is later on shifted from mines to warehouse and from warehouse to coal handling plant railway siding etc. from where the coal is transported out. For transportation of the coal to r .....

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the issue is no more res integra as identical issue has been decided by the Principal Bench of the Tribunal in the case of South Eastern Coal Fields Ltd. -Service Tax Appeal No.227 of 2008. It is also his submission that the show-cause notice raised on 25.06.2007 is clearly time barred. He would submit that the appellant had sought clarification whether service tax liability arises on the services within the mining area. He submits that CBEC Circular no. 232/2/-6-CX dated 12.11.2007 has clarifi .....

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is submission that once an appeal has been admitted in higher court, the said judgment is in jeopardy. 6. We have considered the submissions made at length by both sides. 7. Undisputedly, the issue is regarding service tax liability on an amount paid by the appellant to the transporter, for transportation of coal within the mining area. We find that the entire argument of the assessee is that the transportation of the coal takes place within the mining area under Goods Transport Agency as no con .....

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ench in the case of South Eastern Coal Fields Ltd. was considering identical/similar issue. We reproduce the entire order. "The assessee has preferred an appeal against the adjudication order dated 20.2.2008 (reflected as dated 19.2.2008) passed by the Commissioner of Central Excise, Raipur. This order confirmed service tax demand of ₹ 8,82,03,138/- besides penalty of an equivalent amount under Section 78 of the Act and penalty of ₹ 1000/- each on the noticees 2 to 25 (who do no .....

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e of coal) entered into agreement with 24 transporters for transportation of the mined coal to the railway siding. None of the 24 transporters however issued a consignment note by whatever name called, whether falling within ambit of the definition of consignment note in Rule 4(B) of the Service Tax Rules, 1994 or otherwise for rendition of the service of transportation of coal to the railway siding. The fact of non-issuance of consignment note by transporters is adverted to in para 12 of the sh .....

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n 65(50b)] and enumerated as taxable service in Section 65(105)(zzp), the impugned adjudication order confirmed the levy of service tax, interest and penalty. 5. If the transaction/service provided by the 24 transporters to the appellant fall within ambit of Goods Transport Agency service within the meaning of the aforesaid provisions, the appellant would be liable to tax though being recipient of the service is not contested by the appellant and it is conceded that under this taxable service, r .....

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