TMI Blog2018 (9) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... orters [2017 (7) TMI 494 - SUPREME COURT] has categorically held that such services rendered within the mining area cannot be taxed under the category of mining services. The activity of the appellant for transporting coal from the pit area to the place of stock yard as the activity of GTA. It is also on record that the said tax liability has already been discharged by Western Coal Fields under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lifying their service activity under the category of GTA services. Resultantly, the impugned demand was raised and was confirmed vide the Order under challenge, as such the present Appeal has been filed. 2. We have heard Mr. Jeevesh Mehta, Ld. Advocate for the appellant and Mr. Sanjay Jain, Ld. DR for the Department. 3. It is submitted on behalf of the appellant that they are getting work or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is prayed to be set aside and Appeal is prayed to be allowed. 4. While rebutting these arguments, Ld. DR has justified the Order submitting that the activity is within the mining area, hence cannot be segregated, however, has fairly conceded for the issue to no more be res integra but to be a covered issue. 5. After hearing both the parties and perusing the Appeal records, the first issue r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y road rather than mining service. Following the ratio laid down by the Hon ble Supreme Court in Singh Transporters (supra), we find no merits in the impugned order confirming the liability of service tax on the appellant for the activity of transportation of coal in the mine area under the category of mining services. We solely rely upon the said decision holding the activity of the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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