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TMI Blog2013 (5) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; - JUDGEMENT Per G. Raghuram : Heard Shri A.K. Batra, Consultant for the appellants and ld. D.R.Shri Amresh Jain for the respondent/Revenue. Since these appeals involve substantially similar facts and invite reference to identical statutory provisions, we consider it appropriate to dispose of these appeals by a common order. The assessee/appellants are aggrieved by adjudication orders passed by the Commissioner of Central Excise, Service Tax, Allahabad on different dates. 2. Assesses are in the business of transportation of coal in tipping trucks from coal stockyard of Northern Coal Fields Ltd. (NCL) including loading o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same transaction, treating it as service of transport of goods by road, the self -same transaction involving the same value for the service rendered could not be as cargo handling service and brought to tax on that basis. 4. On the issue whether services provided by the appellants constitute transport of goods by road or cargo handling services, Shri Batra for the appellants contends that these services clearly fall in the category of transport of goods by road under Section 65(106)(zzp) as defined under Section 65(b). Reliance is placed by the ld. Consultant on the Board Circular dated 6.8.2008 bearing reference F.O No. 137/175/2007-CX.4. 5. We are not inclined to set out in detail, the contentions on behalf of the appellants on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an adjudication order was passed against NCL on 9.1.2008 by the Commissioner of Central Excise, Bhopal; invoking the extended period of limitation against the appellant was uncalled for. It is also contended that since the Show Cause Notices against the appellant were issued on 17.4.2008 and 17.10.2008, the proceedings initiated against this appellant are barred by limitation under Section 73(1) of the Act. 8. The adjudication order dated 12.9.2008 passed in respect of Om Shiv Transport (the subject matter of ST/302/2009) reveals that the appellant/assessee specifically pleaded before the adjudication authority that transportation of coal is done by transport contractors registered under Service Tax Act and service tax under the service ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the adjudication order failed to consider whether the same transaction having already been classified as transport of goods by road and service tax on that basis collected from NCL, disables its jurisdiction to re-classify the same transaction as cargo handling service, for collection of Service Tax over and again. 11. In the above facts and circumstances, we declare that the services provided by the appellants herein to Northern Coal Fields Ltd. under distinct work orders constitute cargo handling services as defined in Section 65(105)(zzr) and do not constitute transport of goods by road service, as defined in Section 65(105(zzp) read with Section 65(50b). Since the impugned adjudication orders have failed to consider whether the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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