2018 (8) TMI 1109 – CESTAT NEW DELHI – TMI – Classification of services – Hiring of backhoe/pay loader siding including mechanical unloading – Hiring of pay-loader for loading or coal wagon at different siding of M/s Western Coal Ltd – Removal of all types of material by hiring of equipment such as HEMM, tippers, loading, transportation and dumping at specified places – whether classified under Transport of Goods by Road Service or otherwise? – Held that:- From the record of the appeal, it appears that the matter under consideration is no longer res integra in view of the Hon’ble Supreme Court decision in case of Commissioner Central Excise & Service Tax, Raipur V/s Singh Transporters [2017 (7) TMI 494 – SUPREME COURT] wherein the Hon’ble Supreme Court has held that the activity undertaken by the assessee of transporting of the coal from the pithead of the mines to railway sidings within the mining area is more appropriately classifiable under service head of Transport of Goods by Roa
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ppeal before CESTAT was that in case where the amount of Central Excise, Service Tax, Customs duty involved is more than ₹ 10 Lakhs and any appeal where in case of CESTAT amount involved was less than 10 Lakhs same was to be withdrawn by the Department. Since the amount in the present appeal was only ₹ 1,89,938/-, this Tribunal vide its above mentioned order dated 12th October, 2017 has dismissed the appeal. 2. The Revenue has filed ROM application dated 15th Feb 2018 mentioning that there is an apparent misake from the record of the case as the appeal in this particular case pertains to the classification of service and as per para 3 of the instructions issued by CBEC dated 17/08/2011 there is an exclusion clause which provides that the withdrawal of appeals on monetary limits will not be applicable in case where issue involved pertaining to Classification or refund issues which are of legal and recurring nature. 3. After hearing both the sides, the above mentioned ROM was
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including unloading at B.G. Siding, Pench Area. One of the conditions of the contract is Weighment of coal of each tipper/dumper shall be made and recorded in a separate register of the weighbridge of the loading point and at the unloading point. In case of the same is not possible due to operational reasons at the loading point, the quantity of the transportation be taken as per DALA measurement on averge weight carried depending upon the convenience and practice of the unit/colliery as well as terms of contract may be restored by official in charge. 6. The matter of the facts is that the respondent assessee have been paying Service Tax on the above activity under transport of goods by road service after availment of the entitled abatement from the charges covered by the respondent assessee from the client namely M/s Western Coal Field Ltd. It has been the contention of the Department that the kind of service rendered by the respondent assessee is a more appropriately classifiable un
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