2026 (5) TMI 1667

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....ed in providing transportation service by way of transporting 'raw coal' from 2 incline (Pithhead) within the mines of Bharat Coking Coal Limited to Jamadoba Coal Washery of M/s. Tata Steel Limited located at a distance of approximately 5 kilometres. The appellant was also transporting washery rejected from different mines to Ground Hopper of Power Plant of M/s. Tata Seel Limited situated at Jamadoba. The appellant has been registered with the service tax department under Registration No. AETPD2327NSD001. 2. The appellant's concern was primarily run by the husband of the present proprietor, Devendra Nath Mahato who expired on 09.03.2009 and from then on, the present proprietor Meena Devi, who is a housewife has been running the said busi....

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....e activities carried out by the appellant are appropriately classifiable under 'Mining Service'. 5. The SCN was adjudicated by the Additional Commissioner Central Excise & Service Tax(H), Dhanbad vide his Order-in-Original No. 11/2015/S.Tax/DNM/ADC/DNB (H) dated 03.08.2015, wherein he has set aside the service tax demand of Rs. 16,70,218/- attributable to the period 2008-09 since the earlier proprietor Devendra Nath Mahato has expired on 07.03.2009. However, he has upheld the demand of the balance amount of service tax amounting to Rs. 25,39,495/- for the period April, 2009 to March, 2013 along with interest. The Ld. Adjudicating authority has also imposed penalties of Rs. 10,000/- u/s 77 of the Finance Act, 1994 and Rs. 25,39,495/- u/s ....

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....ted out that the department while issuing the SCN at Para 18 had rightly observed that the services provided by them are not covered under Goods Transport Agency service since no consignments note was issued by them. But simultaneously, had wrongly charged service tax against rendering of 'mining service'. 10. Accordingly, the appellant submits that the demand of service tax confirmed in the impugned order under the category of 'Mining Service' is not sustainable and prayed for setting aside the same. 11. The Ld. A.R. submits that all activities undertaken by the appellant are within the mining area and hence the services rendered by them are appropriately classifiable under the category of 'Mining Service' and hence the appellant is ....

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....by the judgment of the Hon'ble Tribunal Ahmedabad in the case of Chartered Logistics Ltd. v Commissioner of Central Excise [(2024) 16 Centax 473 (Tri-Ahmd)] upheld by the Hon'ble Apex court in vide [(2024) 16 Centac 474 (SC)]. For ready reference, the relevant part of the said judgement is reproduced below: 6.5 Accordingly, a person can be said to be Goods Transport Agency, if the person provides services in relation to the transportation of goods by road and issues the consignment note. From the above legal position, it is clear that not all persons who transport of goods by road are qualified as Goods Transport Agency. To qualify as services of GTA, GTA should issue necessarily a consignment note then only service provided by GTA....