2017 (2) TMI 103

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..... Ravichandran, Member (Technical) Shri A.K. Batra, CA and Ms. Vibha Narang, Adv. for the Appellants Shri Sanjay Jain, DR for the Respondent Per B. Ravichandran These three appeals are dealing with identical issues regarding service tax liability of the appellants for services rendered in terms of agreements entered into with M/s. South Eastern Coal Fields Limited (hereinafter referred....

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....tion 76,77 and 78 of the Finance Act, 1994. 2. Ld. Consultant appearing on behalf of the appellants submitted that the transportation of coal within the mine is taxable under GTA services. SECFL has already discharged service tax on such transport charges under reverse charge basis in terms of Rule 2 (i)(d) (iv) of Service Tax Rules, 1994. He submitted that in identical set of facts involving s....