2017 (1) TMI 1605

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..... A.K. Batra, Chartered Accountant for the Appellants Shri Sanjay Jain, DR for the Respondent ORDER Per B. Ravichandran These three appeals are dealing with similar set of facts and are accordingly, taken up together for disposal. The brief facts are common to all appeals are that the appellants are engaged in providing services of loading and transportation of coal in the mining area of M/s .....

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..... is. 2. Ld. Consultant for the appellant submitted that in similar set of agreements which were subject matter of dispute, were considered by the Tribunal in respect of various other appellants who were having similar agreements with SECFL, it was decided by the Tribunal in various cases that the service of transportation of coal is liable for tax not under the category of mining service but as GT .....

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..... from coal face to the railway yard, is the subject matter of many decisions by the Tribunal. We note that in the decisions cited above by the ld. Consultant, it has been categorically held that the stand of the Revenue that such service will fall under Mining Service is found to be without merit. We note that the GTA Service received by SECFL was subjected to tax at the recipient end. Declaration .....

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