2019 (3) TMI 1281

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....hibber, Advocate for Appellant Shri Gyanendra Kr. Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was engaged by M/s Northern Coal Fields Ltd. for movement of coal within the mine premises, in terms of the contract entered into between the two. 2. Revenue by entertaining a view that the said activi....

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....as the same very services have already been taxed in the hand of M/s Northern Coal Fields Ltd., by treating the same as 'Goods Transport Agency Services', the same cannot be taxed again in the hand of the assessee. The Tribunal also considered the appellant's contention of the demands being barred by limitation by observing that identical proceedings stands initiated against many of assessees simi....

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....able. The said order of Commissioner is impugned before us. 4. After hearing both the sides, we note that the admittedly vide first order referred (supra) Tribunal upheld the revenue's stands that the activity would fall under the Cargo Handling Service. However, the matter was remanded with specific directions to find out as to whether same activity has already discharged tax liability in the ....

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....s raised by way of issuance of show cause notice dated 10.10.2007 and for the period 01.04.2003 to 31.03.2008 stands raised by show cause notice dated 14.10.2008 i.e. by invocation of the longer period. We also note that the disputed issue was the subject matter of various assessee's similarly situate, who entered into contract with M/s Northern or Southern or Central Coal Fields and the identical....