TMI Blog2018 (12) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... n Appeal No. 52495 of 2015 - Misc. Order No. 50866/2018 - Dated:- 5-11-2018 - Shri Justice Dilip Gupta, President And Shri C.L. Mahar, Member (Technical) Ms. Shohini, Advocate for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per. C.L. Mahar :- The appellant had paid service tax amounting to ₹ 77,35,173/- for the period 2012-2013 on the taxable value amounting to ₹ 6,25,82,346/- under the category of mining service. The Revenue, however, observed that the appellant have received an amount of ₹ 33,18,57,727/- on accounts of two agreements namely coal transportation and coal loading from M/s SECL on which service tax amounting to ₹ 4,10,17, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd after 01/07/2012 there is no need of specific classification as negative list regime came into effect. 6. This Tribunal in its earlier order has relied upon the judgment of Apex court in the case of M/s Singh Transporters and held that amount received for transportation is covered under GTA services and not under mining services . For the period subsequent to 01/07/2012, the Tribunal held that the impugned activity of transportation of coal will continue to be covered under transportation services i.e. GTA services. In paragraph 12, the two contracts and their distinct nature had been discussed in detail. However, it held that it cannot be covered under bundled services as service of transportation of coal within the mining are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant under the agreement for loading of coal classifying the activity under the mining activity for the entire financial year 2012-2013. This amount of service tax paid by the appellant under the mining service category has not been challenged by them in their original appeal. The dispute is only with regard to whether the activity of transport of the coal within the mining area will be classifiable under category of mining service or goods transport agency service. The same has been decided by the above-mentioned final order dated 23rd July, 2018 in paragraph 13 of the order. 9. We, therefore are not inclined to interfere with the decision of this Tribunal so far as the classification of the transport of the coal within the mini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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