2019 (3) TMI 869

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....dispute in the present case covers the period from April 2012 to March 2013. The department was of the view that the activity of transportation of coal from pitheads to the railway sidings would be liable for payment of service tax under the category of mining services falling under section 65(105)(zzzy) upto 30 June, 2012. For the period 01 July 2012 onwards, when the negative list based service tax levied was introduced, the department was of the view that the activity is liable for payment of service tax as 'service'. The appellant however contended that the activity was transportation of goods by road and will be covered under the 'Goods Transport Agency service' classified under section 65 (105)(zzzp). Further, it is claimed that the r....

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....rder. 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 railway siding. The transportation was done within the mining area. The dispute is with reference to type of service in which liability of service tax arises. The department has proposed the demand of service tax under the category of mining whereas the claim of appellant is that such activity is mere transportation of goods within the mining area and will be covered under the 'Goods Transportation Agency service'. 10. We have gone through the case law in the case of H N Coal vs. CCE & ST Ra....