2017 (6) TMI 1265 - AT - Service Tax

Classification of services - Mining Services or not? - appellant has been providing services in the mining area to M/s South Eastern Coal Fields - demand of Service Tax - Held that - Identical issue decided in the case of SHREE GANRAJ COAL TRANSPORT PVT. LTD, KANWAL COAL CARRIERS PVT. LTD. AND KUSMUNDA COAL TRANSPORT PVT. LTD. VERSUS CCE AND ST, RAIPUR 2017 (1) TMI 1599 - CESTAT NEW DELHI , where it was held that service is not classifiable under mining service, as held by the Revenue but the service is rightly classified under GTA Services - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI overturned the Order in Original No Commissioner/RPR/ST/96/2013 passed by Commissioner, Central Excise, Raipur. The appellant, providing services in the mining area to M/s South Eastern Coal Fields, was alleged to be providing mining services. The Tribunal referred to similar cases and set aside the order, allowing the appeal.