2017 (9) TMI 1125

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.... Rachit Jain, Advocates - for the appellant. Shri Amresh Jain, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran These two appeals are having inter-connected issues and are accordingly taken up together. In appeal No.ST/59594/2013, the appellants were put to service tax liability for the period 01/03/2008 to 31/03/2012 under two issues. The first one is relating....

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....ng inclusion of free of cost diesel received by them from the client with reference to transportation or mining, the learned Counsel submitted that the provision of Section 67 cannot attract the cost of such material which is not incurred by the appellant as a service provider. He relied on the decision in their own case - 2013 (32) S.T.R. 740 (Tri. - Del.) and various similarly placed decisions. ....

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....uded that the tax liability for the activity of transport can be more appropriately held under transport of goods by road rather than mining service. 5. Following the ratio laid down by the Hon'ble Supreme Court in Singh Transporters (supra), we find no merit in the impugned order confirming the liability of service tax on the appellant under the category of mining services. 6. On the second iss....