TMI Blog2017 (9) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... vices? - Reverse Charge Mechanism - Held that: - the issue is no more res integra, in view of the decision of this Tribunal in the case of Arjuna Carriers Pvt. Ltd. [2014 (11) TMI 1048 - CESTAT NEW DELHI], wherein this Tribunal has held that the transportation and handling of coal within the mining area would not be classifiable under Mining Service - appeal allowed - decided in favor of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices to M/s SECL, the appellants have entered into separate agreements, for loading of coal from coal face (i.e. the area where coal is formed in its natural stage) into tipper/ trucks and the other is for movement of the coal from the coal face to railway siding/ dumps/ stockyard etc., within the mining area. During the disputed period, the appellants had neither collected nor paid the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SECL, the service tax liability was discharges by such recipient under the taxable category of transport of goods by road services under reverse charge mechanism. Thus, she submitted that on discharge of the service tax liability by the service receiver, the same cannot be confirmed against the appellants under different category of service. She has relied on the decision of this Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d fall under the mining service or GTA service, we find that the issue is no more res integra , in view of the decision of this Tribunal in the case of Arjuna Carriers Pvt. Ltd. (supra), wherein this Tribunal has held that the transportation and handling of coal within the mining area would not be classifiable under Mining Service. Further, we also find that the said 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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