2018 (4) TMI 1243 – CESTAT NEW DELHI – TMI – Classification of services – services of shifting and transportation of the coal for M/s Western Coalfields Ltd from pitheads to railway sidings – whether classified under Cargo Handling service or under GTA Services? – Held that: – an identical issue has come up before the Tribunal in the case of M/s Associated Builders & Contractors V/s CCE, Jabalpur [2018 (4) TMI 848 – CESTAT NEW DELHI], where reliance placed in the case of Commissioner of Central Excise And Service Tax, Raipur Versus Singh Transporters [2017 (7) TMI 494 – SUPREME COURT], where it was held 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 m
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e coal for M/s Western Coalfields Ltd from pitheads to railway sidings. 3. Such activities undertaken by the appellant was interpreted by the Department that the same should fall under the taxable category of the cargo handling service but the appellant claimed it under the GTA (Goods Transport Agency) on which M/s Coalfield (recipient) has discharged the tax liability. Being aggrieved the present appeal has been filed. 4. With this background we heard Shri Kr. Vikram Ld. Counsel for the appellant and Shri G.R. Singh, Ld. DR for the Revenue. 5. After hearing both the sides and on perusal of appeal records it appears that an identical issue has co me up before the Tribunal in the case of M/s Associated Builders & Contractors V/s CCE, Jab
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stainable as per the settled principles of law enunciated by the judicial forum, which are to the extent that while adjudicating the matter, the authorities should only discuss whether, the proposals made in the SCN should sustain or not and that the authorities are not competent to change the clarification of service, under which the assessee was sought to be classified. Further, we also find that the issue as to ST/50128/2016 – CU [DB] 4 whether, transportation of coal within the mining area should be classified under GTA service or any other heads of service, is no more res – integra, in view of the judgment of Hon ble Supreme Court in the case of Singh Transporters (Supra). 7. Therefore, we do not find any merits in the impugned order.
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