2017 (11) TMI 1799

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.... President And Shri V. Padmanabhan, Member (T) Shri B.N. Chattopadhyay, Consultant (AR), for the Appellant. Shri S. Mukhopdhyay, Supdt. (AR), for the Respondent. ORDER Per: Justice Dr. Satish Chandra, President - Both the appeals have been filed against the order-in-Appeal No. 54-55/BOL/2009, dated 26-11-2009. The period of dispute is 2004-2007. 2. The appellants have filed the c....

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....s were carrying the coal from the colliery and delivered the same to the factory premises of the SPS Steel and Power Ltd. They charged the freight charges. SPS Steel and Power Ltd. has paid the Service Tax under the GTA service. The said tax was accepted by the Department without raising any objection. If it is so, the Department would have asked for correct tax from SPS Steel and Power Ltd. 8.....