TMI Blog2018 (4) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of service and confirmed the Service Tax demand under different head of service i.e. mining service - It is evident that the authorities below have traveled beyond the scope of the SCN, which is not sustainable as per the settled principles of law enunciated by the judicial forum - appeal allowed - decided in favor of appellant. - ST/50128/2016-CU [DB] - FINAL ORDER NO. 51107/2018 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing confirmation of Service Tax demand under cargo handling service, defined under Section 65 (105) (zr) of the Finance Act, 1994. The said notice was adjudicated vide order dated 10.10.2014, by classifying the service under mining service, defined under Section 65 (105)(zzzy) of the Act. The ld. Commissioner (Appeals) vide the impugned order has also upheld the adjudged demand under the mining se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or under GTA service, is no more open for any debate, in view of the judgement of Hon ble Supreme Court, in the case of CCE, Raipur vs. Singh Transporters 2017 (4) G.S.T.L. 3 (S.C.). 4. On the other hand the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. The fact is not under dispute that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscuss whether, the proposals made in the SCN should sustain or not and that the authorities are not competent to change the clarification of service, under which the assessee was sought to be classified. Further, we also find that the issue as to whether, transportation of coal within the mining area should be classified under GTA service or any other heads of service, is no more res-integra, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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