2018 (11) TMI 571

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....lant. Shri R.K. Manjhi, Authorized 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 servi....

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.... us against the impugned order dated 20/03/2015. 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....

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.... judgment in the case of M/s V.N. Transport v. 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....

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....ist the revenue inasmuch as what would be indicated by the said definition is that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface. The said definition has no apparent nexus with the activity undertaken and the service rendered. 8. For the aforesaid reasons,....