9911796707
TMI Blog2019 (7) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants were undertaking work of loading and transport of coal in the mining area of South Eastern Coal Fields Limited. They entered into two separate agreements - one for loading of coal from coal face (i.e. the area where coal is found in its natural state) into tipper trucks and the other for transportation of coal from the coal face to Railway siding/ dumps/ stock yards within the mining area. For the first category of contract, the appellants had been discharging service tax under the category of 'Mining Services' classifiable under Section 65 (105) (zzzy) for Finance Act, 1994. The dispute in the present appeal relates to the tax liability of the appellants for the activities carried out under transport agreement. The Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; "3. Accordingly, the impugned show cause notices have been issued by the Revenue and in all the above-mentioned 4 cases these show cause notices have been confirmed by the learned Commissioner, Raipur. The learned Consultant appearing on behalf of above-mentioned appellants have contended that two periods are involved in the above-mentioned appeals for the purpose of levy of service tax viz. : (I) that prior to negative list regime pertaining to period 01/04/2012 to 30/06/2012 and thereafter in the post negative regime from 01/07/2012 to 31/03/2013. It has been mentioned by the learned Consultant that for both the above-mentioned periods the issue is settled by the judgment of Hon'ble Supreme Court in the case of CCE & ST, Raipur vs. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE & ST, Raipur has decided in its final order No. 52632-52633/2018 dated 23/07/2018 wherein this Tribunal has found that since the service provided by the appellants within mining area has already been classified by Hon'ble Supreme Court in Singh Transporters case (supra) even in the post negative regime w.e.f. 01/07/2012 the appellants are entitled for abatement on the value of services provided by them and since the service tax has already been paid by the service recipient after availment of the abatement and, therefore, no service tax liability remains with the appellant. The relevant extract of the order is reproduced below :- "13. W.e.f. 01/07/2012, the definition of individual services has been done away with. But the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We have considered the views of both the sides as well as the records of the appeal and we find that the matter is no-longer res-integra in view of the decision of Hon'ble Supreme Court in Singh Transporters (supra) for the demand period between 01/04/2012 to 31/06/2012. So far as the demand from 01/07/2012 to 31/03/2013 is concerned, same has also been decided by this Tribunal in its final decision in the case of M/s H.N. Coal Transport Pvt. Ltd. and others vs. CCE & ST, Raipur (supra) in the similar cases." 7. Following the ratio laid down in the various decisions cited by the learned Consultant including the Joginder Transport (supra), the impugned orders cannot be sustainable and liable to be set aside. They are, accordingly, set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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