2017 (2) TMI 103

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..... er the services are classified as mining services or GTA services? - Held that: - similar issue came for decision by the Tribunal with reference to contract with SECFL by other service providers. In Arjuna Carriers Pvt. Limited [2014 (11) TMI 1048 - CESTAT NEW DELHI] the Tribunal held that service is not classifiable under mining service, as held by the Revenue - appeal allowed - decided in favor .....

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..... ilway siding or dump yard within the mining area. With effect from 01.06.2007, the appellant have discharged service tax liability under mining services in respect of loading charges received from SECFL. The dispute in these appeals is relating to service tax liability of the appellants on the transportation charges received from SECFL. The Revenue proceeded against the appellant and confirmed t .....

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..... ) STR 632 (Tri. Del.) read with ROM order dated 08.12.2015, VN Transport vs. CCE Raipur - 2016-TIOL-1510-CESTAT-DEL. 3. Ld. AR reiterated the findings in the impugned orders. He, however stated that the decision as referred to above are against the said findings. 4. We have heard both the sides and perused the appeal records. We note that similar issue came for decision by the Tribunal .....

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