2024 (6) TMI 86

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....clared the entire amount of rupees Rs.26,33,14,968/- received from South Eastern Coal Fields Limited (SECL) against mining services rendered during the said year 2012-13 on account of coal transportation charges. Accordingly, the appellant is alleged to have failed to assess and discharge the service tax liability in the category of 'mining service' to the extent of Rs.3,25,45,730/- apart from the service tax paid as shown in their ST-3 returns under the category of mining services. The said amount was proposed to be recovered along with the interest vide the Show cause notice number 8278 dated 15.05.2014. Penalty was also proposed to be imposed under section 76, 77 and 78 of the Finance Act. The said proposal has been confirmed vid....

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....ansporter Private Limited versus Commissioner of Central Excise and Service Tax, Raipur reported as 2019 (7) TMI 771, (Tribunal Delhi) is relied upon. Finally, it is submitted that SECL has already discharged the tax liability on the services provided by the appellant under GTA services. The demand against appellant has wrongly been confirmed for the said amount. Order under challenge is therefore, prayed to be set aside and the appeal is prayed to be allowed. 6. While rebutting these submissions, ld. D.R. has relied upon the decision of this Tribunal Kolkata bench in the case of Mahanadi Coal Fields Limited versus Commissioner of Central Excise and Service Tax reported as 2022 (57) GSTL 242 wherein it has been held that issuance of Consig....

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....cision as relied upon by the appellant. The relevant para is as follows:- "7. The reliance placed on the definition of the term "mines" under Section 2(j) of the Mines Act, 1952 does not assist the Revenue inasmuch as what would be indicated by the said definition is that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on surface. The said definition has no apparent nexus with the activity undertaken and the service rendered." 9. The decision of Mahanadi Coal Fields (supra) as relied upon by the department is not found applicable to the facts of present circumstances as in that case department had alleged the activ....