2018 (11) TMI 174

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..... / unloading mechanically or otherwise is in our view, is only incidental to the activity of transportation of the cargo in these cases. The service provided by the appellants have rightly been classified in the Goods Transportation Agency service. This issue has already been examined by the Hon’ble Supreme Court in their decision in the case of CCE & ST Raipur Vs Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] wherein the Hon’ble Supreme Court has held that activity undertaken by the assessee of transporting of coal from the pithead of the mines to railway siding is more appropriately classifiable under service head of Transport of Goods by road services. Appeal allowed - decided in favor of appellant. - Service Tax Appeal .....

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..... ical means at BG Siding of Bench Area 0.40 KM 500000 MT each Rs.4.80/ MT Rs.2400000/- 10(Ten months) 32. The rates are based on ruling price of diesel as on 18.08.2009 i.e. ₹ 37.01/Ltr. 33. Escalation if applicable will be payable as per the tender document as the contract period is for 10 (Ten) months as per clause No.37.00 of Special Terms conditions of tender document for price variation clause. 3. It can be seen from the above mentioned terms of the contract that rates which have been provided to the appellant is based on the distance for which transportation of the coal is to be undertaken by the service provider i.e. the appellan .....

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..... occurs first among the sub-clauses which equally merit consideration.] 4. It can be seen from a plain reading of 65A (2)(b) that the classification in the case of combined service is to be decided by analyzing the fact as to which service gives essential character to the service being performed. As can be seen from the above contract that the essential character of the service for which contract has been entered by the service provider is that the service received are for transportation of coal for mining area to the railway siding and the activity of loading/ unloading mechanically or otherwise is in our view, is only incidental to the activity of transportation of the cargo in these cases. 5. In view of the above, we hold that t .....

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