2019 (3) TMI 1284

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....ep Kumar Singh, Deputy Commissioner (AR). for Respondent ORDER Per: Archana Wadhwa The issue involved in the present appeal is as to whether the activity undertaken by the appellant under a contract with M/s Northern Coal Fields i.e. loading/ unloading of coal, transportation of Coal within the mining area, removal of over-burden coal within the mining area etc. can be held to be mining serv....

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....f Sarvmangla Construction Co. v. CCE & ST, Raipur [Final Order No.53110-53113/2016 dated 26.05.2016, identical services provided by the appellant to M/s.South Eastern Coalfield, were held as not taxable. For arriving at the above finding, Tribunal relied upon the precedent decisions in the case of Arjuna Carriers Pvt.Ltd. v. CST, Raipur [2014-TIOL-3098-CESTAT-DEL]. For better appreciation relevant....