2015 (11) TMI 566

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....am, President and Mr. R.K. Singh, Technical Member For the Petitioner : Shri Ravi Holani, C.A. For the Respondent : Shri Amresh Jain, A.R. ORDER Per Justice G. Raghuram: The assessee is the appellant in the appeal preferred against the adjudication order dated 30.9.2013 passed by the Commissioner, Central Excise & Customs, Raipur. The impugned order confirmed the service tax demand ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pugned order confirmed the demand. 2. Prima facie, the conclusion by the Commissioner that the appellant had provided mining service is wholly inconsistent with the Scheme of Finance Act, 1994, in particular, in the context of the Transport of Goods by Road and mining services enumerated as distinct services. We also notice that in an identical fact situation, the Tribunal by the interim order ....