2017 (12) TMI 448

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....llant. Rep. by Shri Ranjan Khanna, DR for the respondent. ORDER Per B. Ravichandran The appeal is against order dated 26.08.2011 of Commissioner (Appeals), Bhopal. The appellants are engaged in loading unloading of wagons for M/s. Western Coalfields Ltd. It appeared that the activities of the appellants are liable to service tax under the category of "Cargo Handling Services" in terms ....

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.... all types of materials in the mining area. They were to provide on hire basis pay loaders to load coal into the wagons and tippers for loading and transporting coal from the mines to the railway sidings. The contract entered into with M/s. WCL is for providing a range of services and there are separate rates for loading and transportation. These services cannot be taxed under "Cargo Handling Serv....

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....e tax liability. There were conflicting decisions also by the Tribunal and the jurisdictional authorities regarding tax liability and classification of these activities. In any case, the service tax liability has been discharged by the client under GTA service and there can be no case for extended period of demand. 5. Ld. AR reiterated the findings of the lower authorities. 6. We have heard ....

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....ifications issued by the concerned authorities. The Tribunal also in similar cases held that the demand cannot be invoked for extended period in the present set of facts. We refer to the following decisions of the Tribunal in this regard:- (1) Jai Jawan Coal Carriers Pvt. Ltd. - 2015 (37) STR 509 (T-Delhi) (2) Niranjan Lal Agarwal - 2012 (26) STR 457 (Tribunal-Delhi) (3) Gajanand Agarwal ....