2023 (1) TMI 547

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....Satyajit Mishra , Senior Standing Counsel For the Respondent : Mr. Kartik Kurmy , Advocate ORDER 1. The present appeal by the Department arises from an order dated 14th July, 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Eastern Zone, Kolkata disposing of the Assessee's Service Tax Appeal No.ST/133/2008-DB and thereby setting aside the order dated 30th Marc....

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....ling Services'. Against the adjudication order of the Commissioner of Central Excise dated 30th March, 2007, an appeal was filed by the Assessee before the CESTAT. The Tribunal agreed with the Assessee that the work carried out by the Assessee is essentially one of mining and, therefore, it was only with effect from 1st June, 2007 a specific entry for tax on mining services was introduced in the F....

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....ribed in Para-1.3 of the earlier instruction dated 17th August, 2011, the present appeal is maintainable. In support of his contention regarding substantial question of law, he referred to an order passed by this Court on 4th May, 2016 referring the issue on classification of the services, i.e., whether as mining services or Cargo Handling Services to the larger Bench of the CESTAT. 6. Mr. Kurm....