TMI Blog2019 (7) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52866, 52867, 52870 of 2016-[DB] - Final Order Nos: 50885-50887/2019 - Dated:- 3-5-2019 - MR. JUSTICE DILIP GUPTA, PRESIDENT And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri A K Batra Ms. Vibha Narang, Advocate for the appellant Shri R K Manjhi, Authorized Representative for the respondent ORDER PER BIJAY KUMAR: 1. These three appeals involving common issue ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance has also been placed on the decision of this Tribunal in case of M/s Joginder Coal Transport Private Limited and Ors., by Final Order No. 52790-52793/2018 dated 06 August, 2018, wherein the similar disputes were decided, both for period prior to 01/07/2012 and thereafter, in favour of the appellants. Accordingly, it was prayed that the impugned orders should set aside and the appeals should be allowed. 4. Learned AR, on behalf of the Revenue, however, reiterated the findings in the impugned orders. 5. We have heard the parties and also perused the appeal records. 6. We find that issue involved in these appeals has been settled in favour of the appellant by various decisions of this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings within the mining areas is more appropriately classifiable under Section 65(105)(zzp) of the Act, namely, under the head transport of goods by road service and does not involve any service in relation to mining of mineral, oil or gas as provided by Section 65(105)(zzzy) of the Act. 7. The reliance placed on the definition of the term mines under Section 2(j) of the Mines Act, 1952 does not assist the Revenue inasmuch as what would be indicated by the said definition is that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface. The said definition has no apparent nexus with the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Singh Transporters (supra) case has taken the view that such activity will be classifiable only under GTA and not under mining. In these circumstances, we are of the view that taking a different view for the period w.e.f. 01/07/2012 is not warranted. 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 66F alongwith lifting of coal at the coal face into the activity of mining. In the result, we set aside the demand of service tax in the impugned orders and allow both the appeals . 4. In view of above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
