2018 (11) TMI 571

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....d Representative (DR) - for the Respondent. ORDER Per. C.L. Mahar :- The appellant are engaged in providing taxable services under the category of transport of goods by road as specified under Section 65 of Finance Act, 1994. The department has entertained a view that the appellants have been working for Western Coal Fields Ltd. and were providing services like hiring of pay loader and tripp....

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..../03/2015. 2. The learned Advocate appeared on behalf of the appellant has submitted that the matter is no longer res-integra as Hon'ble Supreme Court in case of Commissioner Central Excise & ST, Raipur vs. Singh Transporters - 2017 (4) G.S.T.L. 3 (S.C.) has held that the transport of coal from pit heads to railway sidings and handling of coal in the mining area is classifiable under the Goods Tra....

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..... CCE Raipur (2016-TIOL-1510-CESTAT-DEL), Arjuna Customs Act Pvt Ltd v. Commissioner of Service Tax [2016 (41) STR 632 (Tri. Del) it is argued that the said decisions may not be relevant to the present case inasmuch as the same pertains to a period prior to 1st June, 2007 and the present case pertains to the post 1st June, 2007 period. The difference in time is relevant in view of the insertion of....