2015 (10) TMI 857

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..... decision [2015 (8) TMI 108 - CESTAT MUMBAI]; the latter decision following the earlier. This Tribunal ruled that issuance of a consignment note is non- derrogable ingredient for classification of an activity as Goods Transport Agency Service defined in Section 65 (50b) of the Act - Since there is no issuance of consignment note by transporters who provided the services to the appellant, there is n .....

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..... Northern Coalfields Ltd.), was transported from the pithead to the Railway siding after an intermediary journey to a crusher unit. For this purpose, the appellant engaged tippers provided by private parties. Coal from the storage point in the appellants mine was carried by tippers/dumpers to the Coal Handling Plant (CHP) and from the CHP to silos by a conveyor belt. The transportation by tipper/du .....

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..... of this Tribunal in South Eastern Coal Fields Ltd. 2014 TIOL 1554 CESTAT DEL and Western Coal Fields Ltd. Vs. C.C.E., Nagpur, a decision dated 7.4.2015 in Order No.A/896-898/15/STB; the latter decision following the earlier. This Tribunal ruled that issuance of a consignment note is non- derrogable ingredient for classification of an activity as Goods Transport Agency Service defined in Section .....

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