2018 (9) TMI 1209

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.... Shri Rqavi Holani (C.A.) for the Appellant (s) Shri Sandeep Kumar Singh (Dy. Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After hearing both sides we find that Service Tax demand stand confirmed against the appellant in respect of services provided by them to M/s.Eastern Coalfields Ltd.. The Revenue has held that the services of loading and unloading of coal, transpor....

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....e case of Arjuna Carriers Pvt.Ltd. v. CST, Raipur [2014-TIOL-3098-CESTAT-DEL]. For better appreciation relevant paragraph from the said order is reproduced below:- "5. The short question involved in these appeals for consideration by this Tribunal is as to whether the service provided by the appellants for transportation of goods within the mining area is taxable under the category of "mining s....