2018 (6) TMI 587

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..... or the respondent Per V. Padmanabhan: The present appeal challenges the order-in-appeal no.BPL-EXCUS-000-APP-006 & 007-14-15 dated 10/25.04.2014 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Bhopal. The appellant was engaged in transportation of coal in terms of an agreement entered into with M/s.Western Coal Fields. The Department was of the view that the activi .....

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..... n the case of CCE & ST, Raipur - Singh Transporters - 2017 (4) G.S.T.L. 3 (SC). Accordingly, he submitted that the impugned order may be set aside. 5. Ld. DR, on the other hand, justified the impugned order. 6. After hearing both the sides and on perusal of records, we note that the activities of the transportation of coal from pithead to railway siding has been held to be an activity falling un .....

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..... ction 65(105)(zzzy), extracted above, effective from 1st June, 2007. 6.Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within the mining areas is more appropriately classifiable .....

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