2019 (3) TMI 869

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....R Per: V Padmanabhan: The present appeal is directed against the order in original No. 3/2015 dated 29 January 2015. The appellant was undertaking transportation of coal through tipper / dumpers to the railway sidings or dispatch points situated within the mines for M/s. South Eastern Coal Fields Ltd. The dispute in the present case covers the period from April 2012 to March 2013. The departme....

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....A after availing the abatement available for this service. 2. The Show cause notice dated 29.4.2014 proposing demand of service tax was decided by issue of impugned order in which the demand for service tax was upheld along with interest at the applicable rate and also penalties under section 77 and section 78 of the Finance Act, 1994. This order is under challenge in the present appeal. 3. Hear....

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.... Consultant further submitted that the demand of service tax will not survive in the light of above decision. 7. Learned DR justified the impugned order. 8. We have heard both sides and carefully considered the record of the appeal. 9. During the period April, 2012 to March 2013, the dispute pertains to the activity undertaken by the appellant for transportation of coal from pithead to the rail....

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....ied on the decision of Hon'ble Supreme Court in the case of CCE, Raipur vs. Singh Transporters reported in 2017-TIOL-249-SC-ST. Even for the period commencing from 01 July 2012 when the negative list regime was introduced, the Tribunal held that the services will continue to be liable for service tax under the category of Goods Transportation Agency service'. The observation of the Tribunal in the....