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2016 (9) TMI 241 - CESTAT NEW DELHI

2016 (9) TMI 241 - CESTAT NEW DELHI - TMI - Demand of duty – transportation of the goods from pit head to Railway siding within the mining area - classification of services – GTA service – cargo handling 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 r .....

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ed in all of them is identical. 2. All the appellants entered into a contract with M/s. South Eastern Coal Fields Ltd. for transportation of the mine coal from pit head to railway siding within the mining area. By considering the said services to be goods transport agency service, the recipient of the service i.e. M/s SECL discharged the Service tax liability in respect of the same on reverse charge basis. 3. However, Revenue entertained a view that such services would fall under the cargo handl .....

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llants and Shri Ranjan Khanna, learned DR appearing for the Revenue and after going through the impugned orders, we find that the dispute between the assessees and the Revenue lies on the legal issue i.e. whether the services of transporting the goods from pit head to Railway siding within the mining area would amount to providing GTA services, as pleaded by the learned advocate or whether the same has to be held as handling under the head of 'cargo handling' till 30.5.07 and thereafter .....

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