TMI Blog2018 (9) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants to M/s South Eastern Coal Fields Ltd. have been found by Hon’ble Supreme Court to be rightly classifiable under transport of goods by road service - demand set aside. So far as the demand from 01/07/2012 to 31/03/2013 is concerned, same has also been decided by this Tribunal in its final decision in the case of M/s H.N. Coal Transport Pvt. Ltd. and others vs. CCE & ST, Raipur [2018 (8) TMI 173 - CESTAT NEW DELHI] in the similar cases, where it was held that wherein this Tribunal has found that since the service provided by the appellants within mining area has already been classified by Hon’ble Supreme Court in Singh Transporters case even in the post negative regime w.e.f. 01/07/2012 the appellants are entitled for abatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax at the applicable prevailing service tax rates on the charges recovered by the appellants under the transportation agreement, the service recipient namely M/s South Eastern Coal Fields Ltd. have been discharging service tax on reverse charge basis as per the provisions of Finance Act, 1994 under the category of goods transport agency service. The Revenue has been of the view that the appellants are not paying service tax properly as the service value of both loading agreements and transportation agreement need to be included into the mining services value and accordingly the appellants should have discharge service tax on the amount received under above-mentioned both these agreements. 3. Accordingly, the impugned show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mineral, oil or gas as provided by Section 65(105)(zzzy) of the Act. 7. The reliance placed on the definition of the term mines under Section 2(j) of the Mines Act, 1952 does not assist the Revenue inasmuch as what would be indicated by the said definition is that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface. The said definition has no apparent nexus with the activity undertaken and the service rendered . Similarly, so far as the post negative regime demand is concerned, this Tribunal in its latest decision in case of H.N. Coal Transport Pvt. Ltd. and others vs. CCE ST, Raipur has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot warranted. Consequently, we hold that even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to enjoy the benefit available to goods transport agency and cannot be bundled into a single service under Section 66F alongwith lifting of coal at the coal face into the activity of mining. In the result, we set aside the demand of service tax in the impugned orders and allow both the appeals . The decision in the case of H.N. Coal Transport Pvt. Limited (supra) was followed by the Tribunal in the case of Joginder Coal Transport Pvt. Ltd. Others vs. CCE ST, Raipur (F. O. No. 52790 52793/2018 dt. 06.08.2018). 4. In view of above, the learned Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
