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TMI Blog2017 (1) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... or under the head Mining services? - Held that:- The GTA Service received by SECFL was subjected to tax at the recipient end. Declaration along with details of payment of such tax by SECFL has been placed on record - Reliance was placed in the case of M/S. ARJUNA CARRIERS PVT. LTD. VERSUS C.S.T., RAIPUR [2014 (11) TMI 1048 - CESTAT NEW DELHI], where it was held that Mere handling of coal and move ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing services of loading and transportation of coal in the mining area of M/s. South Eastern Coal Field Limited (hereafter referred to as SECFL for short). They have received consideration towards these services. They have entered into two separate agreements with SECFL, one relating to loading of coal from coal face into tipper trucks and another for transportation of coal from coal face to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation of coal is liable for tax not under the category of mining service but as GTA service. He referred to decisions of the Tribunal in Arjuna Carriers Pvt. Ltd vs. CST Raipur -2016 (41) STR 632 (Tri. Del.) read with ROM order dated 08.12.2015, VN Transport vs. CCE Raipur 2016-TIOL-1510-CESTAT-DEL and similar other decisions. 3. Ld. AR reiterated the findings in the impugned orders. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GTA Service received by SECFL was subjected to tax at the recipient end. Declaration along with details of payment of such tax by SECFL has been placed on record. Considering the settled legal position in the above decisions of the Tribunal, we find that the impugned orders are legally not sustainable. Accordingly, the same are set-aside. Appeals are allowed. [Pronounced in the open Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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