Saluja Transport Co Versus. CGST C.E And C. C-Bhopal
Service Tax
2018 (4) TMI 1243 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 6-4-2018
Appeal No. ST/52969-52974/2014(DB) – 51276-51281/2018
Service Tax
Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member(Technical)
Shri Kumar Vikram, Ld. Advocate for the appellant
Shri G.R. Singh, DR for the Respondent
Per: Justice (Dr.) Satish Chandra:
1. The present appeal is filed against the Order – in – Original No. 6 – 11/201 2 dated 15/10/2012.
2. Brief facts of the case are that the appellant is providing services of shifting and transportation of the coal for M/s Western Coalfields Ltd from pitheads to railway sidings.
3. Such activiti
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act is not under dispute that the appellant provided the service of transportation of coal within the mining area to M/s. SECL and that such service receiver had deposited the service tax under the taxable category of goods transport agency service. Further, the show cause notice in this case was issued, seeking confirmation of Service Tax demand under cargo handling service, whereas both the authorities below have changed the classification of service and confirmed the Service Tax demand under different head of service i.e. mining service. It is evident that the authorities below have travelled beyond the scope of the show cause notice, which is not sustainable as per the settled principles of law enunciated by the judicial forum, which ar
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