2018 (4) TMI 1243

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..... M/s Associated Builders & Contractors V/s CCE, Jabalpur [2018 (4) TMI 848 - CESTAT NEW DELHI], where reliance placed in the case of Commissioner of Central Excise And Service Tax, Raipur Versus Singh Transporters [2017 (7) TMI 494 - SUPREME COURT], where it was held that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, .....

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..... ern Coalfields Ltd from pitheads to railway sidings. 3. Such activities undertaken by the appellant was interpreted by the Department that the same should fall under the taxable category of the cargo handling service but the appellant claimed it under the GTA (Goods Transport Agency) on which M/s Coalfield (recipient) has discharged the tax liability. Being aggrieved the present appeal has been .....

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..... rvice, whereas both the authorities below have changed the classification 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 travelled beyond the scope of the show cause notice, which is not sustainable as per the settled principles of law enunciated by the judicial forum, which are to the extent that w .....

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