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2018 (5) TMI 838
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....lant Shri Ranjan Khanna, DR and Shri A.K. Singh, DR for the respondent ORDER Per Ajay Sharma The instant appeal has been filed against the Order in Appeal dated 24.10.2013 passed by the Commissioner (Appeals), Central Excise, Bhopal. The issue involved in this appeal is imposition of Service Tax on the amount received by the appellant from the parties for the period January 2007 to Jan....
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....d the papers. 2. According to the Department the activity of lifting of transporting the coal ash/ bed ash come under "Cargo Handling Services" as per Section 65(23) of the Finance Act, 1994, whereas the appeallant submitted that they had made contract between the parties for the purpose of lifting and transporting the coal ash/ bed ash from its affluent treatment plant in which its clearly men....
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....portation of goods". 4. In view of the above definition, the appellant made a contract, in which they have charged the amount on the basis of per trip on account of coal ash/bed ash. The entire arrangement related to transportation or renting of coal ash/bed ash, is made by the contractor as per the agreement. Hence, as per the definition, the appellant has neither provided any transportation n....
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....ld, other than a commercial training or coaching centre; Explanation: 1: For the purpose of this clause, "for use in the course or furtherance of business or commerce" includes use of immovable property as factories, office buildings, warehouses, theatres, exhibition halls and multiple-use buildings; Explanation:2:For the removal of doubts, it is hereby declared that for the purp....