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The Chief General Manager South Eastern Coal Fields Ltd. Versus CCE & Cus, Raipur

2016 (8) TMI 795 - CESTAT NEW DELHI

Eligibility of Refund claim excess payment of service tax due to calculation mistake on the basis of some bills - goods transport agency service services of cargo handling Held that: - the Tribunal after detailed examination of the factual and .....

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2-7-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Shri Rajeev Agarwal, C.A. for the for the appellant Shri Rajkumar Manjhi, A.R. for the Respondent ORDER The appeal is against the order dated 30.3.2010 .....

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culation mistake by considering some bills which were not taxable under Goods Transport Agency. The claim was rejected by the original authority who held that the payment is towards taxable service involving composite works of goods transport and car .....

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y the contractor for activities like loading etc. which is not liable to be taxed under Goods Transport Services. 2. Ld. Counsel for the appellant submitted that they have challenged the service tax liability itself on the transport of coal. The Trib .....

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d case and appreciating the scope of definition for "Goods Transport Agency as per Section 65 (50b) of the Act, the Tribunal held that there is no service tax liability under GTA service on the appellant during the period 1.1.05 to 30.6.06. 3. H .....

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