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Singh Transporters, M/s Sardar Roadlines, Shri Govind Constructions and Jet Construction and Carriers Versus Commissioner of Customs & Service Tax, Raipur and Commissioner of Central Excise, Bhopal

2016 (9) TMI 241 - CESTAT NEW DELHI

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 ca .....

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of duty dismissed appeal allowed decided in favor of appellant. - Service Tax Appeal No. 51921, 55877/2014, 54195/2015 & 50385 & 50424 of 2016 - Final Order No. 52745-52749/2016 - Dated:- 29-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. .....

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ppellants 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 recipien .....

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m 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 cause notices culminated int .....

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pearing 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 .....

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.6.07 as held by the 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, similar .....

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s. The Revenue in that case, had raised the demand by treating the services as 'mining services'. The Tribunal after taking into account overall facts and circumstances of the case including the Tribunal's decision in the case of Arjuna C .....

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