TMI Blog2017 (9) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... ered within the mining area cannot be taxed under the category of mining services - demand set aside. Valuation - inclusion of value of diesel, supplied free of cost by the client to the appellant - Held that: - the issue came up for consideration in the appellant own case M/s Karamjeet Singh & Co. Ltd. Versus CCE, Raipur [2013 (12) TMI 434 - CESTAT NEW DELHI], where it was held that Section 67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 to 31/03/2012 under two issues. The first one is relating to the liability of the appellant to pay service tax under the category of mining services for activity of transporting coal from pit-head to dump yard within the mining area. The second issue is relating to addition of value of diesel in the taxable value for GTA services. In appeal No.ST/59595/2013, the issue involved is only addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32) S.T.R. 740 (Tri. Del.) and various similarly placed decisions. 3. The learned AR reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal records. On the first issue regarding the liability of the appellant for service tax under the category of mining service with reference to activities carried out by them in transporting/ shifting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on the appellant under the category of mining services. 6. On the second issue regarding inclusion of value of diesel, supplied free of cost by the client to the appellant in the course of providing service, we note that the said value cannot be become part of service rendered (transport service or mining service). This issue came up in appellant s own case decided by Tribunal (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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