2018 (12) TMI 730

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....erved that the appellant have received an amount of Rs. 33,18,57,727/- on accounts of two agreements namely coal transportation and coal loading from M/s SECL on which service tax amounting to Rs. 4,10,17,615/- was payable instead of Rs. 77,35,173/-. 2. Accordingly, vide impugned order-in-original No. 49/2014 dated 31/10/2014, service tax of Rs. 4,10,17,615/- was confirmed and amount of Rs. 77,35,173/- already paid by the appellant was ordered to be appropriated. 3. As a matter of fact, it is submitted that the taxable amount of Rs. 33,18,57,727/- had two parts. First part is towards coal loading amounting to Rs. 6,25,82,346/- involving service tax of Rs. 77,35,173/-, which had been paid by the appellant without any dispute and the se....

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....istinct nature had been discussed in detail. However, it held that it cannot be covered under bundled services as service of transportation of coal within the mining area will continue to be covered under transportation services i.e. GTA service. In paragraph 13 it held that :- "Consequently, we hold that even for the period w.e.f. 01.07.2012, the activity of transportation of coal from the coal face to the railway siding will continue to enjoy the benefit available to goods transport agency and cannot be bundled into a single service under Section 66 F alongwith lifting of coal at the coal face into the acitivity of mining. In the result, we set aside the demand of service tax in the impugned orders and allow both the appeals". 7. Th....