2015 (8) TMI 108

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....3. The facts that arise for our consideration are the appellants herein are a coal fields and are engaged in the extraction of coal. The said extracted coal is later on shifted from mines to warehouse and from warehouse to coal handling plant railway siding etc. from where the coal is transported out. For transportation of the coal to railway siding the appellant engages service of various transporters and pays the amount as per the contract. It is the case of the revenue the amount paid by the appellant to transporter would fall under service tax net under the category of Goods Transport Agency Service. The period involved in these cases is 01.01.2005 to 31.07.2007. The Adjudicating Authority after following the due process of law confirme....

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....transportation of the coal takes place within the mining area under Goods Transport Agency as no consignment note is issued by the transporter. Ld. Departmental Representative brought to our notice the Truck Authorisation Slip to submit that the Truck Authorisation Slip were considered as consignment note as it contains all the details. Disagreeing with the submission, on a specific query put by the bench, it was informed that these slips were issued by the appellant and not the transporter. 8. On these factual matrix, we find the issue is no more res integra as the judgment of the principal bench in the case of South Eastern Coal Fields Ltd. was considering identical/similar issue. We reproduce the entire order. "The assessee has pre....

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....by transporters for transporting coal was on account of any inducement or prescription by the appellant that no such consignment notes be issued by transporters. 4. Negating the contention of the appellant that since no consignment notes were issued, the service rendered by transporters would not amount to Goods Transport Agency [defined in Section 65(50b)] and enumerated as taxable service in Section 65(105)(zzp), the impugned adjudication order confirmed the levy of service tax, interest and penalty. 5. If the transaction/service provided by the 24 transporters to the appellant fall within ambit of Goods Transport Agency service within the meaning of the aforesaid provisions, the appellant would be liable to tax though being recipie....