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TMI Blog2019 (10) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to transport of goods by road in a goods carriage stands satisfied in this case and transport for long or short distances is not the relevant criterion for classification under the category of Goods Transport Services. Appeal allowed - decided in favor of appellant. - Appeal No. ST/158/2009 - FO/75464/2019 - Dated:- 24-4-2019 - HON BLE MR. P. K. CHOUDHARY, MEMBER (JUDICIAL) AND HON BLE MR. V. PADMANABHAN, MEMBER (TECHNICAL) Shri Kartik Kurmi And Rajesh Sharma, Advocates for the Appellant Shri A. Roy, Suptd. (A. R.) for the Respondent ORDER PER P. K. CHOUDHARY : This appeal arises out of the Order-in-Appeal No.12-13/ST/BII/2009 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994. Being aggrieved, the Appellant filed an Appeal before Commissioner (Appeals), Bhubaneswar Zone, which stood rejected by the impugned Order dated 24-03-2009. Hence, the present appeal before the Tribunal. 3. The Ld. Advocate for the Appellant Shri. Kartik Kurmy took us through the contracts dated 09-05-2001 and dated 02-05-2005. The Ld. Advocate submits that U/s. 65(50b) read with Section 65(50a) and Section 65(105)(zzp), a taxable service provided to any person by a Goods Transport Agency in relation to transport of goods by road in a goods carriage, is classifiable under the category of Goods Transport Agency Services. The distance, whether short or long haul is an irrelevant criterion. The Ld. Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es is not the relevant criterion for classification under the category of Goods Transport Services. We also find that the case of the Appellant is covered by the decision of this Tribunal in CCE Vs. Sainik Mining Allied Services Ltd. reported in 2008 (9) S.T.R. 531(Tri. Kolkata) and Final Order No.76815/2018 Dated 11-10-2018 in the case of Sainik Mining Allied Services Ltd. in Appeal No.ST/91/2008-DB wherein loading and transportation of coal within the mines was held to be not taxable under the category of Cargo Handling Services. 7. In view of the above discussions, we set aside the Impugned Order and allow the Appeal with consequential relief to the Appellant. (Operative part of the order was pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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