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TMI Blog2018 (8) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... o way related to mining of the coal - The matter is no longer res Integra as it has already been decided by the Hon’ble Supreme Court in CCE & ST, Raipur V/s Singh Transporters [2017 (7) TMI 494 - SUPREME COURT], where it was held that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es namely goods transport service provided by the appellant to M/s SECL falls within the scope of Mining Service w.e.f. 01/06/2007 and not under the Transport of Goods by Road Service as claimed by the appellant. Accordingly, a show cause notice dated 15/10/2012 came to be issued to the assessee demanding Service Tax of ₹ 7,23,44,539/- under Section 73 of the Finance Act, 1994 including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated to mining of the coal. The Ld. Advocate contended that by no stretch of imagination the activity undertaken by them, can be classified as mining service. The Ld. Advocate has further stressed that the Adjudicating Authority without applying his mind has proceeded to classify their service of transportation of the coal under the Mining Service in spite of the fact that the transportation do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within the mining areas is more appropriately classifiable under Section 65(105)(zzp) of the Act, namely, under the head transport of goods by road service and does not involve any service in relation to mining of mineral, oil or gas as provided by Section 65(105)(zzzy) of the Act. 7. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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