TMI Blog2023 (7) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... o March 2011 - HELD THAT:- The issue of levy of service tax on providing services for transportation of ore within the mining area for the period post-01/06/2007, after the introduction of the levy viz. Mining of Minerals, Oil or Gas services, has been settled by the Hon ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR VERSUS SINGH TRANSPORTERS [ 2017 (7) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36/2014 - Final Order No. 20708 to 20712 / 2023 - Dated:- 13-7-2023 - HON'BLE Dr. D. M. MISRA , MEMBER ( JUDICIAL ) And HON'BLE Mr. PULLELA NAGESWARA RAO , MEMBER ( TECHNICAL ) Mr. B. G. Chidananda , Advocate for the Appellant Mr. H. Jayathirtha , Superintendent ( AR ) for the Respondent ORDER Per : DR. D. M. MISRA These five appeals are filed against the respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with interest and penalties. Hence the present appeals. 3. At the outset, the learned advocate has submitted that the issue is no longer res integra and covered by the judgment of the Hon ble Supreme Court in the case of CCE ST, Raipur Vs. Singh Transporters [2017(4) GSTL 3(SC)]. He submits that recently, same judgment of the Hon ble Supreme Court has been followed by the Principal Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. (supra). Laying down the principle, Hon ble Supreme Court at para 6 observed as:- 6. Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within the mining areas is more appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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