2017 (7) TMI 494

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...., Adv. Mr. B. Krishna Prasad, AOR ORDER 1. Delay condoned. 2. We have heard Shri A.N.S. Nadkarni, learned Additional Solicitor General appearing for the appellant. 3. The issue involved in the present appeal is whether the goods i.e. coal transported by the respondent - Singh Transporters from the pit-heads to the railway sidings would fall within taxable service as defined under Section 65(10....

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....s. CCE, Raipu r 2016 - TIOL - 1510- CESTAT -DEL, Arjuna Carriers Pvt. Ltd. vs. Commissioner of Service Tax [2016 (41) S.T.R. 632 (Delhi)] it is argued that the said decisions may not be relevant to the present case inasmuch as the same pertains to a period prior to 1st June, 2007 and the present case pertains to the post 1st June, 2007 period. The difference in time is relevant in view of the inse....