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TMI Blog2015 (8) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... l No.ST/208, 210, 214/08-Mum - - - Dated:- 7-4-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri S N Kapoor, Adv. For the Respondent : Shri D Nagvenkar, Addl Comm (AR) ORDER Per: M V Ravindran: These three appeals are directed against Order-in-Original No. 16/STC/2008-C dated 16.07.2008 Order-in-Original Nos. 18 17/ST-2008-C dated 22.07.2008. 2. Since all the issues are pertaining to the same assessee and raised a question of law, we dispose of the appeals by a common order. 3. The facts that arise for our consideration are the appellants herein are a coal fields and are engaged in the extraction of coal. The said extracted coal is later on shifted from mines to wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of South Eastern Coal Fields Ltd. (supra) before the Hon'ble High Court of Chhattisgarh and appeal has been admitted. It is his submission that once an appeal has been admitted in higher court, the said judgment is in jeopardy. 6. We have considered the submissions made at length by both sides. 7. Undisputedly, the issue is regarding service tax liability on an amount paid by the appellant to the transporter, for transportation of coal within the mining area. We find that the entire argument of the assessee is that the transportation of the coal takes place within the mining area under Goods Transport Agency as no consignment note is issued by the transporter. Ld. Departmental Representative brought to our notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to the railway siding. None of the 24 transporters however issued a consignment note by whatever name called, whether falling within ambit of the definition of consignment note in Rule 4(B) of the Service Tax Rules, 1994 or otherwise for rendition of the service of transportation of coal to the railway siding. The fact of non-issuance of consignment note by transporters is adverted to in para 12 of the show cause notice itself. There is also no allegation either expressly or by implication in the show cause notice that non-issuance of consignment notes by transporters for transporting coal was on account of any inducement or prescription by the appellant that no such consignment notes be issued by transporters. 4. Negating the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law declared and the factual matrix of this appeal since where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellants coal, the Goods Transport Agency service cannot be held to have been rendered. That being the position the appellant is not liable to tax. 8. On the aforesaid analyses the impugned adjudication passed by the Commissioner, Central Excise, Raipur is unsustainable and is accordingly quashed. No order as to costs. 9. As regards the point raised on limitation, since we have held that no merits the issue is covered by our own judgment, we are not recording any finding on the point of limitation. 10. In view of the foregoing, in the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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