TMI Blog2019 (7) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice of the road transport of goods. Such intermediate and ancillary service may include loading/ unloading, packing/unpacking, trans-shipment or temporary warehousing etc. - These services are not provided as independent activities but are for the purpose of successful completion of the service of transportation of goods by road and, therefore, same is to be classifiable under GTA service. The primary activity of the appellant provided in the above-mentioned work orders is that of Transportation of Goods by Road and not of the cargo handling or of mining service either - for period upto 30 June 2012 the services provided by the appellant does not fall either under the category of cargo handling services or under the mining service and same has properly been classified under the Transport of Goods by Road service and on which M/s South Eastern Coal Fields Limited have already deposited the proper service tax under reverse charge mechanism. Demand post negative era that is 1 July 2012 to March 2013 - HELD THAT:- The matter is also no longer res-integra and it has already been decided in number of decisions of this Tribunal that the activity as undertaken by the appellant is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period involved Description Estimated cost/ amount (in Rs.) 1. V (ST) 15-125/Adj./JBP/2012 dated 19/10/2012 From 2007-2008 to 2011-2012 For providing Cargo handling service Mining Service Under Section 73 (1) excludes lime provision Section 75, 77, 76 and 78 7,85,336/- 2. V (ST) 15-82/ADJ/ JBP/2013 dated 17/10/2013 April 2012 to March 2013 For cargo handling service rather than GTA. Service under GTA is already paid by M/s SECL demanded service under Section 76, 76 and 77 8,10,151/- 2. It can be seen from the above table that a first show cause notice dated 19/10/2012 was issued by invoking the extended time proviso under Section 73 (1) of the Finance Act, 1994 and second show cause notice dated 17/10/2013 is for the normal period of demand covering the period of April 2012 to March 2013. It will be appropriate to mention here that a demand under the show cause notice mentioned at (i) in the table above, the demand for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by trucks or other motor vehicles is classifiable under the goods transport agency service. The learned Advocate while assailing the order-in-appeal has relied upon the Hon ble Apex Court decision in the case of Commissioner of Central Excise and Service Tax, Raipur vs. Singh Transporters cited under 2017 TIOL 249 SC ST , wherein it has been held that the transportation of coal from pitheads to railway sidings within the mining area is more appropriately classifiable under transport of goods by road service and does not involves any service in relation to mining of mineral, oil or gas. The learned Advocate has also cited various other decisions of this Tribunal, whereunder same views has been held by this Tribunal. The learned Advocate has supported his submissions also with following case laws of this Tribunal :- (i) CCE ST, Raipur vs. Shree Gangraj Coal Transport Pvt. Ltd., 2017 (7) TMI 1222 SC and Shree Gangraj Coal Transport Pvt. Ltd. vs. CCE ST, 2017 (1) TMI 1599 CESTAT New Delhi (ii) M/s Kawaljeet Singh Khanduja vs. CCE ST, Jabalpur, 2018 (11) TMI 571 CESTAT New Delhi (iii) Shri Narayan Prasad Gour vs. CGST, CE ST, Bhopal, 2018 (11) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Siding via bye-pass road including unloading 17,76,400/- 2. SECL/SO (M) SGP/NIT-297 7A/08 dated 03/01/2008 Work order for hiring of Tipper for Mechanical transfer of coal from Dhanpuri U.G. Mines to Burhar Siding 35,42,500/- 3. SECL/SO (M) SGP/N/7A/09/ 1020 dated 31/07/2008 Work Order for Hiring of Tipper for Mechanical transfer of Coal from Dhanpuri U.G. Mines to Burhar Siding 24,935/- 4. SECL/SO (M) SGP/N/7A/09/ 1408 dated 02/02/2009 Work order for Hiring of Tipper for Mechanical transfer of Coal from Dhanpuri U.G. Mines Qty. 4000 Tes. A 6.25 per tone (inclusive service tax) 25,000/- 5. SECL/DY GM/JOH/09/W-3/ 150 dated 29/07/2009 Work order for Hiring of pay Loader for Mechanical transfer of Coal into tippers at stock yard to Kanchan OCP and transportation to Nowrozabad OCP Wharf well siding 9,74,950/- 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / 7A/12/61 dated 08/02/2012 Work order for Hiring of Tipper for Mechanical transfer of Coal from Dhanpuri UG Mines to Burhar Siding 1,65,000/- For the show cause notice mentioned at (ii) in the preceding para. Sl. No. Name of Work Work Order No. Payment received 1. Loading Transportation of coal from Dhanpuri U/G mine to Burhar siding SECI/SO (M)/SGP/NIT-610/7A/11/12 dated 13/01/2011 SECI/SO (M)/SGP/ NIT-809/7A/12/61 dated 08/02/2012 8,50,774/- 2. Loading Transportation of coal from Amlai OCM to Burhar siding SECI/SO (M)/SGP/NIT-809/7A/12/138 dated 23/03/2012 57,03,845/- Total Amount 65,54,619/- 8. It can be seen from the work orders that primary nature of the work is loading and transportation of the coal from mining area to railway siding. From the plain reading of the work orders, we infer t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 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 . 10. In view of above, we hold that the for period upto 30 June 2012 the services provided by the appellant does not fall either under the category of cargo handling services or under the mining service and same has properly been classified under the Transport of Goods by Road service and on which M/s South Eastern Coal Fields Limited have already deposited the proper service tax under reverse charge mechanism. 11. So far as demand post negative era that is 1 July 2012 to March 2013 is concerned, we find that the matter is also no longer res-integra and it has already been decided in number of decisions of this Tribunal that the activity as undertaken by the appellant is classifiable under transportation of goods service and shall be entitled for abatement of value as provided in the relevant notification. The following decisions in this regard are worthy to be mentioned here :- (i) M/s H.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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