2019 (3) TMI 1281

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..... hri Gyanendra Kr. Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was engaged by M/s Northern Coal Fields Ltd. for movement of coal within the mine premises, in terms of the contract entered into between the two. 2. Revenue by entertaining a view that the said activity of the appellant falls under the cate .....

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..... een taxed in the hand of M/s Northern Coal Fields Ltd., by treating the same as 'Goods Transport Agency Services', the same cannot be taxed again in the hand of the assessee. The Tribunal also considered the appellant's contention of the demands being barred by limitation by observing that identical proceedings stands initiated against many of assessees similarly situate and as such there may not .....

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..... pugned before us. 4. After hearing both the sides, we note that the admittedly vide first order referred (supra) Tribunal upheld the revenue's stands that the activity would fall under the Cargo Handling Service. However, the matter was remanded with specific directions to find out as to whether same activity has already discharged tax liability in the hands of M/s Northern Coal Fields Ltd. in wh .....

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..... ce dated 10.10.2007 and for the period 01.04.2003 to 31.03.2008 stands raised by show cause notice dated 14.10.2008 i.e. by invocation of the longer period. We also note that the disputed issue was the subject matter of various assessee's similarly situate, who entered into contract with M/s Northern or Southern or Central Coal Fields and the identical activities were subject matter of litigation .....

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..... tation, cannot be upheld. 5. Even though a part of the demand may fall within limitation but in view of the fact that M/s Northern Coal field has already discharged duty liability, the demand even within the limitation period would not be sustainable. 6. In view of the foregoing discussions, we allow the appeal with consequential relief to the appellant. (Dictated in Court)
Case laws, Decis .....

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