TMI Blog2019 (3) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... when the negative list regime was introduced, the Tribunal held that the services will continue to be liable for service tax under the category of Goods Transportation Agency service’ - appeal allowed - decided in favor of appellant. - Appeal No.: ST/51732/2015-DB - ST/A/50330/2019-CU[DB] - Dated:- 20-2-2019 - Mr. V Padmanabhan, Member (Technical) And Ms Rachna Gupta, Member (Judicial) Present for the Appellant: Shri A K Batra, CA Present for the Respondent: Shri R K Mishra, AR ORDER Per: V Padmanabhan: The present appeal is directed against the order in original No. 3/2015 dated 29 January 2015. The appellant was undertaking transportation of coal through tipper / dumpers to the railway sidings or dispatch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the learned Consultant that the activity involved in the present appeal has already been consistently held by the Tribunal to fall under the category of Goods Transport Agency Service for the period up to 30 June 2012. Even for the period commencing from 01 July, 2012, after the introduction of negative list, the Tribunal has taken the view that the activity will continue to be covered under the category of Goods Transport Agency service . 5. In this connection, he referred to the decision of Tribunal in the case of H N Coal vs. CCE Raipur decided by this Tribunal vide Final Order No. 52632-52633/2018 dated 23.07.2018. 6. In his submission, learned Consultant further submitted that the demand of service tax will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice . The observation of the Tribunal in the above case are reproduced below: 13. W.e.f. 01/07/2012, the definition of individual services has been done away with. But the benefit of abatements granted to goods transport agencies have been continued even for the period subsequent to 01/07/2012. The Notification No. 26/2012- ST and 30/2012-ST dated 20/06/2012 issued w.e.f. 20/06/2012 are pari-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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