9911796707
TMI Blog2018 (8) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... er C.L. Mahar: The brief facts of the matter are that the appellant are registered with Service Tax Department for providing services such as "Mining Service", "Cargo Handling Service", Clearing and Forwarding Agency Service" and "Transport of Goods by Road Service" as per the provisions of Section 65 of the Finance Act, 1994. The Central Excise officers while conducting audit of M/s South Easter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30th September, 2013. 2. The Ld. Advocate appearing for the appellant has contended that the appellant, as per the contract, are engaged for the work of transporting coal from various quarries/faces/bunkers/surface stocks/CHPs/ feeder breaker to various railway siding/dumps/ stock yards, etc within the mining area. It has also been argued that the activity undertaken by them is purely of trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that 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 (Supra). The relevant extract from the above decision of the Hon'ble Supreme Court are reproduced below:- 6. Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said definition has no apparent nexus with the activity undertaken and the service rendered. 4. Since the facts of the present case are similar to the matter decided by Hon'ble Supreme Court in the above decision (supra), we follow the same principles and allow the appeal in this case. 5. Accordingly, we set aside the order-in-original and allow the appeal. (Operative part of the order pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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