Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

CCE, Raipur Versus A.K. Transport (Vice-versa)

2016 (9) TMI 372 - CESTAT NEW DELHI

Invokation of extended period of limitation - Demand - transportation of mine coal from pit head to railway siding within the mining area - whether to be considered as goods transport agency service as per appellant or cargo handling service as per Revenue - Held that:- 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 providing services, falling under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Dr. S K Sheoram, AR for the Appellants 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 Ltd. for transportation of the mine coal from pit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

notice culminated into an order passed by the original adjudicating authority. On appeal there against Commissioner (Appeals) granted the benefit of time bar but upheld the order on merits and directed 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

handling so as to fix the tax liability on the assessee. 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 decisions 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 as GTA service recipient was discharging its service tax li .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version