2018 (6) TMI 587

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ansporters [2017 (7) TMI 494 - SUPREME COURT] - demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.54197/2014 - ST/A/51833/2018CU[DB] - Dated:- 10-5-2018 - Shri V. Padmanabhan, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Rep. by Shri Manish Saharan, Advocate for the appellant. Rep. by Shri G.R. Singh, DR for the respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ackground, we heard Shri Manish Saharan, ld Advocate for the appellant and Shri G.R. Singh, ld. DR for the respondent. 4. Ld. Advocate submitted that the activities undertaken for M/s.Western Coal Fields involved transportation of coal from pithead to railway siding. Such activity does not merit classification under cargo handling service as has been held by the Hon ble Supreme Court in the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CCE, Raipur [2016-TIOL-1510-CESTAT-DEL], Arjuna Carriers Pvt. Ltd. v. Commissioner of Service Tax [2016 (41) S.T.R. 632 (Tri.-Del.)] it is argued that the said decisions may not be relevant to the present case inasmuch as the same pertains to a period prior to 1st June, 2007 and the present case pertains to the post 1st June, 2007 period. The difference in time is relevant in view of the insert .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X