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(F.M.) Northern Coalfields Ltd. Versus C.C.E., Allahabad

2015 (10) TMI 857 - CESTAT ALLAHABAD

Levy of service tax, interest and penalty - Goods Transport Agency Service - Held that:- The issue is no longer res integra and is covered by the decision of this Tribunal in South Eastern Coal Fields Ltd. [2014 (8) TMI 857 - CESTAT NEW DELHI] and We .....

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ty 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 no rendition of GTA service, legitimizing levy and colle .....

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Petitioner : Shri Inderjeet Yadav , Advocate For the Respondent : Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: The assessee is the appellant and recipient of service which was concurrently classified as Goods Transport Agency Service, defin .....

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ted 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 .....

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ded before the authorities below that since the transporters (engaged by the appellant) did not issue any consignment note whether called by such or any other name, the service provided fell outside the purview of GTA service and the appellant wasthu .....

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of the Commissioner (Appeals), Customs, Central Excise and Service Tax, Allahabad. 4. The issue is no longer res integra and is covered by the decision of this Tribunal in South Eastern Coal Fields Ltd. 2014 TIOL 1554 CESTAT DEL and Western Coal Fie .....

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