TMI Blog2016 (9) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goods transport agency services. Therefore, by following the said decision, the impugned orders are set aside. In as much as the assessee’s appeal has been allowed on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue 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 falling under the head of cargo handling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs. CCE ST, Raipur vide Final Order No. 54920/2014-Cu(DB) dated 20.11.2014 , held as under: 6. In the light of the above decision, we find that the issue as to whether the appellant s activity of transporting the goods from pit head to Railway Siding within the mines would fall under mining services, as contended by Revenue or would be categorized under goods transport services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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