2018 (4) TMI 1243

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....llant Shri G.R. Singh, DR for the Respondent Per: Justice (Dr.) Satish Chandra: 1. The present appeal is filed against the Order - in - Original No. 6 - 11/201 2 dated 15/10/2012. 2. Brief facts of the case are that the appellant is providing services of shifting and transportation of the coal for M/s Western Coalfields Ltd from pitheads to railway sidings. 3. Such activities undert....

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....the service of transportation of coal within the mining area to M/s. SECL and that such service receiver had deposited the service tax 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 serv....