9911796707
TMI Blog2018 (12) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of Rs. 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 Rs. 4,10,17,615/- was payable instead of Rs. 77,35,173/-. 2. Accordingly, vide impugned order-in-original No. 49/2014 dated 31/10/2014, service tax of Rs. 4,10,17,615/- was confirmed and amount of Rs. 77,35,173/- already paid by the appellant was ordered to be appropriated. 3. As a matter of fact, it is submitted that the taxable amount of Rs. 33,18,57,727/- had two parts. First part is towards coal loading amounting to Rs. 6,25,82,346/- involving service tax of Rs. 77,35,173/-, which had been paid by the appellant without any dispute and the second part for Rs. 26,92,75,381/- for coal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, it held that it cannot be covered under bundled services as service of transportation of coal within the mining area will continue to be covered under transportation services i.e. GTA service. In paragraph 13 it held that :- "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 66 F alongwith lifting of coal at the coal face into the acitivity of mining. In the result, we set aside the demand of service tax in the impugned orders and allow both the appeals". 7. This Tribunal vide aforesaid order dropped the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Tribunal so far as the classification of the transport of the coal within the mining area under the category of GTA service is concerned. However, the activity of loading of the coal being an integral part of the mining service and the service tax has already been paid by the appellant amounting to Rs. 77,35,173/- under mining service which is not disputed. This amount of service tax have been appropriated by the order-in-original dated 31st October, 2014 towards the mining service. It appears from a reading of the paragraph 13 of the earlier order indicates payment of service tax under mining service for loading of the coal within the mining area has also been set aside by the Tribunal. We, therefore, feel that it is necessary to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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