2016 (8) TMI 795

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....vichandran, Member (Technical) Shri Rajeev Agarwal, C.A. for the for the appellant Shri Rajkumar Manjhi, A.R. for the Respondent ORDER The appeal is against the order dated 30.3.2010 of Commissioner (Appeals-I), Raipur. The appellants are engaged in coal mining and were  receiving services of transport of goods by road. They have filed refund claim of Rs. 1,06,33,101/- on the ground that....

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....Final Order No.53209/2014 date 13.8.2014 held that the appellants are not liable 10 service tax under the category of 'Goods Transport Agency. It was observed that the transporter did not issue any consignment note and relying on decided case and appreciating the scope of definition for "Goods Transport Agency" as per Section 65 (50b) of the Act, the Tribunal held that there is no service tax ....