2016 (9) TMI 241

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.... 52745-52749/2016<br>Service Tax<br>Ms. Archana Wadhwa, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Shri BL Narasimhan, Advocate for the Appellants Shri Ranjan Khanna, AR for the Respondent ORDER All the matters are being disposed of by a common order as the issue involved in all of them is identical. 2. All the appellants entered into a contract with M/s. South Eastern Coal ....

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....p; After hearing both sides duly represented by Shri B L Narasimhan, learned Advocate appearing for the appellants and Shri Ranjan Khanna, learned DR appearing for the Revenue and after going through the impugned orders, we find that the dispute between the assessees and the Revenue lies on the legal issue i.e. whether the services of transporting the goods from pit head to Railway siding within t....

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....he demand by treating the services as &#39;mining services&#39;. The Tribunal after taking into account overall facts and circumstances of the case including the Tribunal&#39;s decision in the case of Arjuna Carriers P Vt. Ltd. vs. CCE & ST, Raipur vide Final Order No. 54920/2014-Cu(DB) dated 20.11.2014, held as under: "6. In the light of the above decision, we find that the issue as to whether ....