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TMI Blog2018 (8) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... ers [2017 (7) TMI 494 - SUPREME COURT] wherein the Hon’ble Supreme Court has held that the activity undertaken by the assessee of transporting of the coal from the pithead of the mines to railway sidings within the mining area is more appropriately classifiable under service head of Transport of Goods by Road Service - appeal dismissed - decided against Revenue. - ST/55393/2013-DB - FINAL ORDER NO. 52756/2018 - Dated:- 10-8-2018 - Shri Anil Choudhary, Member (Judicial) and Shri C.L. Mahar, Member (Technical) Shri G.R. Singh, AR for the Appellant Shri Manish Saharan, Advocate for the Respondent ORDER Per C.L. Mahar: Brief facts of the matter are that Commissioner of Central Excise, Bhopal has filed the appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of legal and recurring nature. 3. After hearing both the sides, the above mentioned ROM was decided and appeal was restored vide this Tribunal s Final Order No. 50357/2018 dated 15/06/2018. 4. The issue before us is to determine the classification of service rendered by respondent assessee M/s Mahakaushal Transport Company wherein the respondent assessee have been undertaking following works:- a. Hiring of backhoe/pay loader siding including mechanical unloading; b. Hiring of pay-loader for loading or coal wagon at different siding of M/s Western Coal Ltd; and c. Removal of all types of material by hiring of equipment such as HEMM, tippers, loading, transportation and dumping at specified places. 5. We have also perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een evaded by the respondent assessee. 7. We have heard both sides and gone through the record of appeal. From the record of the appeal it appears that the matter under consideration is no longer res integra in view of the Hon ble Supreme Court decision in case of Commissioner Central Excise Service Tax, Raipur V/s Singh Transporters 2017 (4) GSTL 3 (SC) wherein the Hon ble Supreme Court has held that the activity undertaken by the assessee of transporting of the coal from the pithead of the mines to railway sidings within the mining area is more appropriately classifiable under service head of Transport of Goods by Road Service. The relevant extract of the above judgment is reproduced here below:- 6 . Be that as it may, even if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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