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TMI Blog2018 (9) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... -2013. The brief facts of the matter are that the appellants are undertaking work of loading and transportation of coal in the mining area of M/s South Eastern Coal Fields Ltd. and they have entered into the agreement with M/s SECL under two agreements : (I) Loading Agreement : it pertains to loading of coal from coal face (i.e. the area where coal is found in its natural state) into tipper trucks and (II) Transportation Agreement : For movement of the coal from the coal face to Railway siding/dumps/stock yards etc. within the mining area. 2. The above appellants have been including the value of loading agreement into the value of mining agreement and have been paying service tax at the applicable prevailing service tax rates on the charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Eastern Coal Fields Ltd. have been found by Hon'ble Supreme Court to be rightly classifiable under transport of goods by road service. The relevant extract is reproduced below :- "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 under Section 65(105)(zzp) of the Act, namely, under the head "transport of goods by road service" and does not involve any service in relation to "mining of mineral, oil or gas" as provided by Section 65(105)(zzzy) of the Act. 7. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. The Notification No. 26/2012-ST and 30/2012-ST dated 20/06/2012 issued w.e.f. 20/06/2012 are para-materia to provisions of law prior to amendment. It is further not disputed that the service tax on the transportation activity has been paid by the recipient i.e. SECL even for the subsequent period. Even though the activities of transportation of coal has taken place within the mining area, the Apex court in the Singh Transporters (supra) case has taken the view that such activity will be classifiable only under GTA and not under mining. In these circumstances, we are of the view that taking a different view for the period w.e.f. 01/07/2012 is not warranted. Consequently, we hold that even for the period w.e.f. 01/07/2012, the activity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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