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M/s. JET Construction And Carriers Versus C.S.T., Bhopal

2018 (1) TMI 492 - CESTAT NEW DELHI

Classification of services - Cargo Handling Services - Held that: - Tribunal in the case of Singh Transporters, M/s Sardar Roadlines, Shri Govind Constructions and Jet Construction and Carriers Versus Commissioner of Customs & Service Tax, Raipur and Commissioner of Central Excise, Bhopal [2016 (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, sh .....

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646/2016-CU[DB] in ST/56026/2013-CU[DB] - ST/58134/2017-CU[DB] - Dated:- 21-11-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Mr. Narender Singhvi, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 27.11.2012 passed by the Commissioner of Customs and Central Excise, Bhopal, wherein, Service Tax demand of ₹ 4,49,39,311/- was confirmed a .....

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contractor, engaged by M/s. South Eastern Coal Fields Ltd. (SECL) for the purpose of transaction of coal from pithead to railway sidings. In the course of transportation, the appellant also undertakes ancillary activities of loading of coal into tippers at the pithead and unloading of coal at the railway sidings. Department entertained the view that the services rendered by the appellant are classifiable under Cargo Handling Service & accordingly, the adjudged demands were confirmed. 3. The .....

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ons of the appellant regarding discharge of the tax liability has not been considered by the adjudicating authority, even though, such stand was taken in the reply to show cause notice. Thus, he submits that no further service tax is payable by the appellant for providing the bulldozer on hire. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides. 6. We find that this Tribunal vide order dated 29.07.2016 has decide .....

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