TMI Blog2018 (1) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) TMI 241 - CESTAT NEW DELHI] has decided the bunch of appeal, wherein the present appellant was also a party. The Tribunal has held that the services provided to M/s. SECL pursuant to the agreement, should not fall under the taxable category of Cargo Handling Service. Supply of tangible goods service - Held that: - the submissions of the appellant regarding payment of tax under the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 4,49,39,311/- was confirmed alongwith interest and penalties on the appellant, on the ground that the activities undertaken by it pursuant to the contract with South Eastern Coal Fields Ltd., fall under the taxable category of Cargo Handling Service. Further, the adjudicating authority has also confirmed the demand of ₹ 6,88,526/- under the category of supply of tangible goods for the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o more res-integra, in view of the decision of this Tribunal in the case of the appellant itself, reported in 2016 TIOL 2610 CESTAT Delhi. He further submits that the appellant had already discharged the Service Tax liability under the category of Cargo Handling Service for hiring out bulldozer to its customers. The submissions of the appellant regarding discharge of the tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to confirmation of Service Tax demand for hiring of Bulldozer under supply of tangible goods service, we find that the submissions of the appellant regarding payment of tax under the taxable category of Cargo Handling Service has not been discussed by the adjudicating authority. 7. Therefore, we are of the view that the matter should go back to the original authority for a proper fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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