2017 (1) TMI 1599

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..... Chandra, President And Mr. B. Ravichandran, Member (Technical) For The Appellants : Shri A.K. Batra, CA and Ms. Vibha Narang, Adv. For The Respondent : Shri Sanjay Jain, DR ORDER Per B. Ravichandran These three appeals are dealing with identical issues regarding service tax liability of the appellants for services rendered in terms of agreements entered into with M/s. South Eastern Coal Fi .....

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..... alties on the appellants under section 76,77 and 78 of the Finance Act, 1994. 2. Ld. Consultant appearing on behalf of the appellants submitted that the transportation of coal within the mine is taxable under GTA services. SECFL has already discharged service tax on such transport charges under reverse charge basis in terms of Rule 2 (i)(d) (iv) of Service Tax Rules, 1994. He submitted that in id .....

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..... service is not classifiable under mining service, as held by the Revenue. In a recent decision, involving the batch of appeals in M/s. VN Transport & others (supra), the Tribunal followed the earlier decisions to hold that Revenue's stand that transport of coal pit head and railway siding cannot be sustained as mining service and it is to be rightly classified as GTA service. As the issue stand se .....

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