2025 (2) TMI 1279

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....echnical) For the Appellant : Shri Kartik Kurmy, Advocate. For the Respondent : Shri D. Sue, Authorised Representative. ORDER PER R. MURALIDHAR : The ld. Counsel for the appellant submits that the issue involved herein lies in a very narrow compass. In the case of the same appellant, the demand was raised on various grounds for the period 2008-09 to 2012-13. One of the grounds in th....

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....dings of the adjudicating authority. 3. Heard both the sides and perused the appeal papers and synopsis filed by the ld. Counsel. 4. We find that on identical issue in respect of the periodical notice issued to the appellant, this Bench vide Final Order No. 75611/2024 dated 22.03.2024 in Service Tax Appeal No. 75839/2015 in the case of the same appellant, has held as under : ....

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....portation of Coal, within the mining area and out side the mining area. The activity of transportation is most appropriately classifiable under "Goods Transport Agency Services" and the liability to pay Service Tax on the transportation service lies on the service receiver under the reverse charge mechanism. Accordingly, we hold that the transport services provided by the Appellant cannot be class....

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....ce tax under the category of 'Mining Services'. Similarly, the activities of Shifting and Feeding of Coal into the Hoppers" has been carried out in the Power Plants and hence the same cannot be categorized as 'Mining Service'. Accordingly, we set aside the demand of service tax confirmed in the impugned order on this count". 5. Finding that the issue is identical and has emanate....