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TMI Blog2019 (1) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - thus, 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 classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant demanding a service of tax of ₹ 35,19,423/- of Section 43(1) of Finance Act, 1994, along with provisions of penalty under Section 77 and 76 have also been invoked. The matter has been adjudicated by Ld. Joint Commissioner vide his order dated 31st July 2014, whereunder the charges as labelled vide the aforesaid Show Cause Notice has been confirmed and penalties has provided under Section 76 and 77 have also been imposed on the appellant. The appellant has approached Commissioner (Appeal) who has detoed the order of Joint Commissioner vide his order dated 30st November 2015 and now the appellant is before us against the above mention Order-in-Appeal. 2. The basic issue before us for adjudication is that whether the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for transportation of coal to Nandan Washery. As and when required(Transportation part is included in Jon No.1) (The weighment will be done at loading point at Tandsi unloading at Nandan Washey (a +b) 4000 te. 9.22/Te. 36880.00 4658080.00 LOA No. WCL/KAN/CME(M)/KCT/P 72/20122 9683 dated 11.11.2011 Description of work Qty Rate/unit Amount Hiring of pay loader and trippers for laoding and Transportation Coal from Takia Nallah OC Stock yard to Hiragarh Siding, Kanhan Area. Minimum Daily rate of transportation 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general description; (b) composite service consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, in so far as this criterion is applicable; (c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which 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 bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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