TMI Blog2016 (9) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... dling services – reverse charge mechanism – Held that: - the decision followed as held in the case Arjuna Carriers P Vt. Ltd. vs. CCE & ST, Raipur vide Final Order No. 54920/2014-Cu(DB) dated 20.11.2014. the appellant’s activity would fall under GTA service – tax discharged by service receiver under reverse charge mechanism is correct – demand of duty dismissed – appeal allowed – decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same on reverse charge basis. 3. However, Revenue entertained a view that such services would fall under the cargo handling services till 30.5.07 and thereafter from 1.6.2007, same would be appropriately classified in mining services. Accordingly, the notices were issued to assessees proposing confirmation of demand of duty, by invoking the longer period of limitation. The said show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue. 6. At this stage, without going into the detailed arguments put forth by both the sides, we find that the said disputed issue was subject matter of earlier decision of the Tribunal in respect of other appellants, similarly situate. In the case of M/s. V N Transport vs. CCE, Raipur [2016-TIOL-1510-CESTAT-Del], the appellant had entered into a identical contract with M/s SECL and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of identical agreements entered into between various assessees with M/s. South East Coal Fields Ltd. As such, by following the same, we find no merits in the Revenue's stand. The impugned orders are set aside and all the appeals are allowed with consequential relief to the appellants. Inasmuch as in other case of identical situate appellants involving the same issue and ident ..... X X X X Extracts X X X X X X X X Extracts X X X X
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