2018 (11) TMI 174

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....ellants Shri G R Singh, AR for the Respondent ORDER Per C L Mahar: The appellants are engaged in providing taxable services under the category of "Goods Transport Agency Services" to M/s. Western Coal Field Ltd. during the period January 2009 to March 2011. Show Cause Notice dated 27.09.2010 for the period April 2009 to March 2010 was issued on the ground that the appellants were doing....

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....cal means at BG Siding of Bench Area 0.40 KM 500000 MT each Rs.4.80/ MT Rs.2400000/- 10(Ten months) 32. The rates are based on ruling price of diesel as on 18.08.2009 i.e. Rs. 37.01/Ltr. 33. Escalation if applicable will be payable as per the tender document as the contract period is for 10 (Ten) months as per clause No.37.00 of Special Terms & conditions of tender document fo....

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....ION 65A. Classification of taxable services - (1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clause (105) of Section 65; (2) When for any reason, a taxable service, is prima facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows: (a) the ....

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....h service gives essential character to the service being performed. As can be seen from the above contract that the essential character of the service for which contract has been entered by the service provider is that the service received are for transportation of coal for mining area to the railway siding and the activity of loading/ unloading mechanically or otherwise is in our view, is only in....