2015 (6) TMI 969

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....cal)   For the Appellant: Shri Ravi Holani, C.A. For the Respondent: Shri Amresh Jain, D.R. Per R.K. Singh: Stay applications along with appeals have been filed in these cases on the ground that the service of transport of coal from pithead to railway siding in the mining area has been classified as mining service and on that basis the impugned demand along with interest and pe....

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....rs to which, we have made reference hereinabove. We have also quoted the relevant extracts of the said circular. At the cost of repetition, we must state that when entry (zzzy) was inserted into Section 65(105) of the Finance Act, 1994, by Circular No. 334/1/2007-TRU, dated 28-2-07 it was clarified that the different entries relating to mining activities were being consolidated under the said entr....