2018 (4) TMI 848

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...., Advocate Present for the Respondent: Mr., D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 29.10.2015 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Raipur. 2. Brief facts of the case are that the appellant is providing the services of shifting and transportation of coal within the mining area, belonging to M/s. ....

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....ope of the show cause notice and thus, the demand cannot be sustained against the appellant. He further submits that the appellant provides GTA service and the service tax liability on such service had already been deposited by the recipient of service M/s. SECL. Thus, he submits that since the amount of tax deposited under GTA service has been accepted and retained as Government Revenue, by the D....

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....under the taxable category of goods transport agency service. Further, the show cause notice in this case was issued, seeking confirmation of Service Tax demand under cargo handling service, whereas both the authorities below have changed the classification of service and confirmed the Service Tax demand under different head of service i.e. mining service. It is evident that the authorities below ....