2018 (6) TMI 587

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....t. Rep. by Shri G.R. Singh, DR for the respondent Per V. Padmanabhan: The present appeal challenges the order-in-appeal no.BPL-EXCUS-000-APP-006 & 007-14-15 dated 10/25.04.2014 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Bhopal. The appellant was engaged in transportation of coal in terms of an agreement entered into with M/s.Western Coal Fields. The Depar....

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....as been held by the Hon'ble Supreme Court in the case of CCE & ST, Raipur - Singh Transporters - 2017 (4) G.S.T.L. 3 (SC). Accordingly, he submitted that the impugned order may be set aside. 5. Ld. DR, on the other hand, justified the impugned order. 6. After hearing both the sides and on perusal of records, we note that the activities of the transportation of coal from pithead to railway si....

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....n time is relevant in view of the insertion of Section 65(105)(zzzy), extracted above, effective from 1st June, 2007. 6.Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within t....