2019 (10) TMI 586

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....hri Kartik Kurmi And Rajesh Sharma, Advocates for the Appellant Shri A. Roy, Suptd. (A. R.) for the Respondent ORDER PER P. K. CHOUDHARY : This appeal arises out of the Order-in-Appeal No.12-13/ST/BII/2009 dated 24-03-2009. 2. The facts of the case in brief are that the Appellant M/s. Shri Raj Coal Carriers Pvt. Ltd. was awarded two contracts dated 09-05.2001 and dated 02-05.2005 by....

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....hubaneswar-II, demanding Service Tax of Rs. 24,70,853/- (including E. Cess) along with interest and proposing penalty U/s. 75A, 76, 77 and 78 of the Finance Act, 1994. The adjudicating authority vide Order-in-Original dated 28-03- 2008 confirmed Service Tax demand of Rs. 24,70,853/- (including E. Cess) 73(2) and imposed penalty of Rs. 100/- for each day of default U/s. 76, penalty of Rs. 1000/- U/....

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....rion. The Ld. Advocate further contended that in the instant case the service of loading and transportation is provided within the mines, hence, their case is directly covered by several decisions of this Hon'ble Tribunal wherein it is consistently held that loading/unloading and transportation of coal within the mines is not taxable under the category of "Cargo Handling Services." The Ld. Advocat....

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....th Sec. 65(50a) and Sec. 65(50b) of the Finance Act, 1994, the requirement of provisioning of taxable service to any person by a "Goods Transport Agency" in relation to transport of goods by road in a goods carriage stands satisfied in this case and transport for long or short distances is not the relevant criterion for classification under the category of "Goods Transport Services." We also find ....