2018 (8) TMI 1105

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...., AR for the Respondent ORDER Per C.L. Mahar: The brief facts of the matter are that the appellant are registered with Service Tax Department for providing services such as "Mining Service", "Cargo Handling Service", Clearing and Forwarding Agency Service" and "Transport of Goods by Road Service" as per the provisions of Section 65 of the Finance Act, 1994. The Central Excise officers whi....

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....e above mentioned Order-in-Original dated 30th September, 2013. 2. The Ld. Advocate appearing for the appellant has contended that the appellant, as per the contract, are engaged for the work of transporting coal from various quarries/faces/bunkers/surface stocks/CHPs/ feeder breaker to various railway siding/dumps/ stock yards, etc within the mining area. It has also been argued that the activ....

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....SC). 3. We have heard both sides and note that the matter is no longer res Integra as it has already been decided by the Hon'ble Supreme Court in CCE & ST, Raipur V/s Singh Transporters (Supra). The relevant extract from the above decision of the Hon'ble Supreme Court are reproduced below:- 6. Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no....