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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 .....

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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 .....

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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 .....

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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 .....

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