2016 (9) TMI 1023

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....Member (Judicial) and Mr. R.K. Singh, Member (Technical) For Appellant : Ms. Rinky Arora Advocate, Mr. Ravi Holani, CA, Ms. Asmita Nayak Advocate For Respondent : Ms Suchitra Sharma, Mr. Amresh Jain, DR ORDER The appellants have filed these appeals against the impugned order dated 28.03.2013, 30.09.2013 and 30.12.2016, in terms of which service tax demands of Rs. 99,67,511/-, Rs. 1,25,19,002/-....

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....s relied on the decision of the Tribunal in the case of Arjuna Carriers Pvt. Ltd. Vs. CST, Raipur [2014-TIOL-3098-CESTAT-DEL]. Ld. advocate also submits that for transportation of service for movement of coal within the mining area, the principal, M/s. SECL has discharged the service tax liability under the category of GTA service as recipient of service in terms of Rule 2(1)(d)(iv) of the Service....