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M/s Northern Coal Field Ltd. Versus Commissioner of Central Excise, Allahabad

2017 (11) TMI 694 - CESTAT ALLAHABAD

GTA Service - demand is assessed on the premise that the appellant(s) received transport of goods by road service, defined in Section 65(50a) and (50b) read with Section 65(105) (zzp) - Held that: - The definition of “Goods Transport Agency” in Secti .....

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1994 clarifies that “consignment note” is a document, issued by a Goods Transport Agency against the receipt of goods for the purpose of transport of goods in a goods carriage and contains other specified details - Clearly, as no consignment note, a .....

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- appeal allowed - decided in favor of appellant. - ST/713 & 714/2011-CU[DB] - ST/A/71251-71252/2017-CU[DB] - Dated:- 3-10-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Inderjeet Yadav (Advocate), fo .....

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, confirming demand of Service Tax of ₹ 64,28,273/- in Appeal No.ST/713/2011-CU[DB] and adjudication order dated 29/10/2010, confirming the demand of service tax of ₹ 92,57,679/- in Appeal No.ST/714/2011-CU[DB] along with interest and pen .....

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1/2005 to 31/03/2008. 3. During the relevant period the appellant M/s Northern Coal Field Ltd., Singrauli (M.P.) engaged the services of several transporters for transport of mined coal from coal face to coal stockyards in appellant s own dumpers. Fr .....

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ticulars such as truck number, gross weight etc. As the truck registration numbers are specific for each transporter, transport services undertaken by each of the contractors is eventually identified and payments were made on this basis. Statements o .....

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weighment. 4. Rejecting the contention of the appellant(s) that the activity falls outside the purview of transport of goods by road services, the impugned order confirmed the demand. 5. The definition of Goods Transport Agency in Section 65(50b) cl .....

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