2017 (9) TMI 995

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....59010- 59011/2013-[DB] - 55135-55139/2017<br>Service Tax<br>Mr. S.K. Mohanty, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Ms. Vibha Narang (Advocate) - for the Appellant Mr. Sanjay Jain, DR - for the Respondent ORDER Per: S.K. Mohanty The issue involved in all these appeals are identical. Accordingly, the same are taken up for hearing together and a common order is b....

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....ce receiver was liable to discharge the service tax as recipient of service under reverse charge mechanism. For non-payment of service tax by the appellants, the department initiated proceedings on the ground that the movement of coal within the mines from pitheads to the dispatch point i.e. railway siding through trucks is covered under the taxable category of 'mining services'. The show cause no....

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....hat movement of coal from queries, mines surface etc. to railway siding, dumps, stockyards is covered under the GTA Service. 4. On the other hand, the Ld. AR appearing for the Revenue reiterated the findings recorded in the impugned orders. 5. Heard both the sides and perused the case records. 6. The fact is not under dispute that in respect of the services provided by the appellant, the ....