2023 (7) TMI 1063

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....2014 - Final Order No. 20708 to 20712 / 2023<br>Service Tax<br>HON&#39;BLE Dr. D. M. MISRA , MEMBER ( JUDICIAL ) And HON&#39;BLE Mr. PULLELA NAGESWARA RAO , MEMBER ( TECHNICAL ) Mr. B. G. Chidananda , Advocate for the Appellant Mr. H. Jayathirtha , Superintendent ( AR ) for the Respondent ORDER Per : DR. D. M. MISRA These five appeals are filed against the respective Orders-in-Original passed....

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....Hence the present appeals. 3. At the outset, the learned advocate has submitted that the issue is no longer res integra and covered by the judgment of the Hon'ble Supreme Court in the case of CCE&ST, Raipur Vs. Singh Transporters [2017(4) GSTL 3(SC)]. He submits that recently, same judgment of the Hon'ble Supreme Court has been followed by the Principal Bench of CESTAT at Delhi in the case of CST....

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....ple, Hon'ble Supreme Court at para 6 observed as:- 6. Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within the mining areas is more appropriately classifiable under Section 65(....