2024 (4) TMI 677

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....RIYA , MEMBER ( TECHNICAL ) Shri S K Meena , Authorized Representative for the Appellant None for the Respondent ORDER DR. RACHNA GUPTA None is present for the appellant today. Vide the order dated 23.01.2024 last opportunity was given to the Respondent to appear today with the clarification that in case absence of the Respondent today, the matter shall be heard on merits and shall ....

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....by the adjudicating authority below vide order-in-appeal as mentioned above. Being aggrieved, the appellant is before this Tribunal. 3. Learned Authorized Representative has mentioned that the mining services were made taxable under Section 65 (105) (zzzy) w.e.f. 01.06.2007. As per work orders awarded, the respondent-assessee is providing handling (loading/unloading) of coal and transportation ....

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.... upon the decision of this Tribunal in the case of R. K. Transport Company vs. Commissioner of Central Excise reported as 2012 (27) STR 496 (Tri.-Del.) and has also relied upon the decision of Hon'ble Supreme Court in the case of Commissioner of Central Excise & Service Tax vs. Singh Transporters reported as 2017 TIOL 249 (S.C.). The findings of Bombay High Court in the case of Indian National Shi....

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....i.e Order-in-Appeal No. 505/2018 dated 29.01.2018. 7. We hold that the issue is no more res-integra, the authorities have rightly followed the judicial discipline while applying the ratio of the Hon'ble Supreme Court's decision in Singh Transporters (supra) case. Hence, we do not find any infirmity in the order under challenge. 8. We observe that the decision and the Circular as relied upon ....