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M/s. Sarvmanlga Construction Co., M/s. Barbrik Project Ltd. and M/s. Madan Lal Agrawal Versus C.C.E. & S.T., Raipur

2016 (9) TMI 1023 - CESTAT NEW DELHI

Classification and Taxability - mining service - service provided by the appellants for transportation of goods within the mining area - Held that:- the issue involved in this case is squarely covered by the decision of the Tribunal in the case of Ar .....

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e for the purpose of levy of service tax. Therefore, the impugned service is not classifiable as mining service. - Decided in favour of appellant - ST/58490/2013-CU(DB), ST/50916 & 50918/2014-CU[DB], ST/51957/2014-CU[DB] - Final Order No. 53110-53113 .....

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The appellants have filed these appeals against the impugned order dated 28.03.2013, 30.09.2013 and 30.12.2016, in terms of which service tax demands of ₹ 99,67,511/-, ₹ 1,25,19,002/- and ₹ 60,00,588/- were confirmed along with int .....

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oal 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 und .....

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ce, Id. advocate has relied on the decision of the Tribunal in the case of Arjuna Carriers Pvt. Ltd. Vs. CST, Raipur [2014-TIOL-3098-CESTAT-DEL]. Ld. advocate also submits that for transportation of service for movement of coal within the mining area .....

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