TMI Blog2016 (9) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... by the decision of the Tribunal in the case of Arjuna Carriers Pvt. Ltd. Vs. CST, Raipur [2014 (11) TMI 1048 - CESTAT NEW DELHI] wherein it has been held that mere handling of coal and movement of the same through the motor vehicles or any other means of transport would not constitute mining service for the purpose of levy of service tax. Therefore, the impugned service is not classifiable as min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of coal from specified points by using tippers within the mining areas for and on behalf of principal M/s. South Eastern Coal Fields (SECL) is conforming to mining service , on which no service tax liability has been discharged by the appellants. 2. Ld. advocate for the appellants submits that pursuant to the work order placed by M/s. SECL, the appellants undertook the activity of handling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and examined the case records. 5. The short question involved in these appeals for consideration by this Tribunal is as to whether the service provided by the appellants for transportation of goods within the mining area is taxable under the category of mining service for payment of service tax. We find that the issue involved in this case is squarely covered by the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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