2016 (9) TMI 1023

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....>Service Tax<br>S.K. Mohanty, 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....

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....egory of mining service, Id. advocate has 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 ....