2016 (9) TMI 372

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..... ppellants Shri B L Narasimhan, Advocate  for the Respondent ORDER Both the appeals i.e. one filed by the assessee and other by Revenue are being disposed of by common order as they arise out of  the same order passed by the lower authority. 2.  As per facts on record,  the appellants M/s. A K Transport entered into a contract with  M/s. South Eastern Coal Fields  .....

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..... rected the lower authorities to re-quantify the demand falling within limitation.   He also allowed the appellants' plea on the ground of entire consideration to be treated as cum-tax value. 4.  Hence the present appeals by assessee as also by Revenue. 5.  After hearing both sides duly represented by Shri  B L Narasimhan, learned Advocate appearing for the appellants&nbs .....

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..... V N Transport vs. CCE, Raipur     [2016-TIOL-1510-CESTAT-Del], the appellant had entered into a identical contract with M/s. SECL   and as GTA service recipient was discharging  its service tax liability on reverse charge  basis.   The Revenue in that case, had raised the demand by treating the services as 'mining services'.   The Tribuna .....

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..... rits 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 identical contract with M/s. SECL, the Tribunal had held that the activities of the assessee would amount to providi .....

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