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of <h1>Tribunal Rules Coal Transport as 'Goods Transport by Road Service,' Not 'Mining Services,' Favoring Appellants' Tax Appeal.</h1> <h3>SAHWNEY COAL TRANSPORT PRIVATE LIMITED, VS COAL CARRIERS PRIVATE LIMITED, ARJUNA CARRIERS PRIVATE LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, RAIPUR</h3> The Tribunal ruled in favor of the appellants, setting aside the impugned orders regarding their tax liability under the transport agreement with South ... Liability of Service Tax - the activities carried out under transport agreement - Mining Services or not? - period involved in all these appeals is 2012-13 - HELD THAT:- The issue have been settled in the case of M/S JOGINDER COAL TRANSPORT PVT. LTD., M/S SAKSHAM COAL CARRIER PVT. LTD., M/S ANUPAMA COAL CARRIER PVT. LTD. AND M/S NISHANT COAL CARRIER PVT. LTD. VERSUS CCE & ST, RAIPUR [2018 (8) TMI 1106 - CESTAT NEW DELHI] where it was held that 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 - appeal allowed - decided in favor of appellant. Issues:Tax liability for activities carried out under transport agreement.Analysis:The case involved three appeals with a common issue regarding the tax liability of the appellants for activities carried out under a transport agreement in the mining area of South Eastern Coal Fields Limited. The appellants had been discharging service tax under the category of 'Mining Services' for loading coal, but a dispute arose regarding the tax liability for transportation of coal. The Original Adjudicating Authority held that the appellants are liable to pay service tax under the category of 'Mining Services'. The period involved in all appeals was 2012-13.The learned Consultant for the appellants argued that similar issues had been decided in favor of the appellants by this Tribunal in various other cases. They cited decisions of the Hon'ble Supreme Court and previous Tribunal decisions in favor of the appellants. The learned AR for the Revenue reiterated the findings in the impugned orders.The Tribunal found that the issue had been settled in favor of the appellants by various decisions, including the case of Joginder Coal Transport Pvt. Ltd. vs. CCE & ST, Raipur. The Tribunal referred to specific judgments and held that the transportation of coal from the pit-heads to the railway sidings within the mining areas is classifiable under 'transport of goods by road service' and not under 'mining of mineral, oil, or gas' as provided by the relevant sections of the Act.Regarding the demand period from 01/07/2012 to 31/03/2013, the Tribunal referred to a decision in the case of H.N. Coal Transport Pvt. Ltd. and others vs. CCE & ST, Raipur, where it was held that the service provided by the appellants within the mining area is classifiable under 'goods transport agency' even in the post negative regime. The Tribunal concluded that the impugned orders were not sustainable based on the decisions cited by the appellants and set them aside, allowing the appeals.In conclusion, the Tribunal found in favor of the appellants based on settled legal principles and previous decisions, setting aside the impugned orders and allowing the appeals.
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