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TMI Blog2017 (9) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the Hon’ble Supreme Court in CCE & ST, Raipur Vs. Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] categorically held that such services rendered within the mining area cannot be taxed under the category of mining services - demand set aside. Valuation - inclusion of value of diesel, supplied free of cost by the client to the appellant - Held that: - the issue came up for consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for the period 01/03/2008 to 31/03/2012 under two issues. The first one is relating to the liability of the appellant to pay service tax under the category of mining services for activity of transporting coal from pit-head to dump yard within the mining area. The second issue is relating to addition of value of diesel in the taxable value for GTA services. In appeal No.ST/59595/2013, the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case - 2013 (32) S.T.R. 740 (Tri. - Del.) and various similarly placed decisions. 3. The learned AR reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal records. On the first issue regarding the liability of the appellant for service tax under the category of mining service with reference to activities carried out by them in transporting/ s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax on the appellant under the category of mining services. 6. On the second issue regarding inclusion of value of diesel, supplied free of cost by the client to the appellant in the course of providing service, we note that the said value cannot be become part of service rendered (transport service or mining service). This issue came up in appellant's own case decided by Tribunal (supra). T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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