2017 (1) TMI 1599

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Chandra, President And Mr. B. Ravichandran, Member (Technical) For The Appellants : Shri A.K. Batra, CA and Ms. Vibha Narang, Adv. For The Respondent : Shri Sanjay Jain, DR ORDER Per B. Ravichandran These three appeals are dealing with identical issues regarding service tax liability of the appellants for services rendered in terms of agreements entered into with M/s. South Eastern Coal Fie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lties on the appellants under section 76,77 and 78 of the Finance Act, 1994. 2. Ld. Consultant appearing on behalf of the appellants submitted that the transportation of coal within the mine is taxable under GTA services. SECFL has already discharged service tax on such transport charges under reverse charge basis in terms of Rule 2 (i)(d) (iv) of Service Tax Rules, 1994. He submitted that in ide....