2015 (11) TMI 1256

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.... Govind K Dixit, Addl. Commissioner (AR) ORDER Per S. S. Garg The present appeal is directed against the Order-in-Appeal No: 19/ST/ALD/2010 dated 26/02/2010 passed by the Commissioner of Central Excise (Appeals), Allahabad in the case of Northern Coal Fields wherein the learned Commissioner (Appeals) has held that the appellant is liable to pay service tax on 'Goods Transport Agency.&....

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....oal from storage point to the crusher is transported by tippers where it is crushed and carried in dumpers up to the storage point and from there it is transported to coal handling plant and from there delivered directly from the silo in the railway wagon. It is further alleged that for the transportation of coal from the storage point to crusher, private transport contractors are engaged to trans....

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....ansport of goods by road as covering private temporary road within the mining area itself maintained by assessee and not open to public. He also submitted that the learned Commissioner (Appeals) mis-understood and misconstrued the circular of CBEC No. 232/2/2006/CXA dated 12/11/2007 wherein in the last para the Board explained that in case transport is undertaken by mechanical system and the same ....

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....bunal relied upon the decision in South Eastern Coal Fields Ltd - 2014-TIOL-1554-CESTAT-DEL and 898/15/STB dated 07/04/2015 wherein this Tribunal held that issuance of a consignment note is non-derrogable ingredient for classification of an activity as Goods Transport Agency Service defined in Section 65(50b) of the Act. 6. Revenue reiterated the findings of Commissioner (Appeals). 7. We hav....