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TMI Blog2019 (8) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... cles is taxable under the Goods Transport Agency services as was observed by the Supreme Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR VERSUS SINGH TRANSPORTERS [ 2017 (7) TMI 494 - SUPREME COURT ]. Period 1 July, 2012 onwards - HELD THAT:- Even for the period 1 July, 2012 onwards the activity undertaken by the appellant would be taxable under the Transportation of Goods service in view of the decision of this Tribunal in M/s H.N. Coal Transport Private Limited versus Commissioner of Central Excise and Service Tax, Raipur [ 2018 (8) TMI 173 - CESTAT NEW DELHI ] where it was held that for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to enjoy the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oal from coal face to dispatch point through motor vehicles within the mines of M/s South Eastern Coal Field Limited under two separate agreements. The Department alleged that the amount received by the appellant from M/s South Eastern Coal Fields Limited in lieu of the activity of transportation of coal from pitheads/coal face to railway siding within the mining area was taxable under Cargo Handling Services . 3. The appellant, however, had been discharging service tax liability of this service under the category of Goods Transport Agency Service . 4. The first Show Cause Notice dated 20 March, 2012 is for the period March, 2008 to January, 2012. The second Show Cause Notice dated 21 October, 2013 is for the period February, 2012 to March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siding/stockyards within the mining area for which activity service tax was discharged by M/s South Eastern Coal Filed Limited under the Goods Transportation Agency Service . 7. Shri A K Batra, learned Chartered Accountant for the appellant submitted that for the period upto 30 June, 2012 the issue of classification of services relating to movement of coal within the mining area from the pitheads to railway siding through trucks/motor vehicles is taxable under the Goods Transportation Agency Services as was held by the Supreme Court in Commissioner of Central Excise and Service Tax, Raipur versus Singh Transporters [ 2017 (4) GSTL 3 (SC) ]. 8. Learned Counsel also submitted that even for the period 1 July, 2012 onwards the activities under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of coal on tippers on the coal face as well as transportation thereof upto the railway siding is to be considered as a bundled activity, whose essential character is mining. Such a view held by Adjudicating Authority has been strongly resisted by the appellants. The learned DR has also submitted that for this period, the decision of Apex court in the case of Singh Transporters (supra) may not be applicable. 12. It is noted that the appellants have entered into two different agreements with SECL. SECL is a Public Sector Company and it is nobody s case that they have consciously and irregularly vivisected the activity and entered into two different contracts for loading as well as transportation. The appellants have carried out the activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012- ST and 30/2012-ST dated 20/06/2012 issued w.e.f. 20/06/2012 are pari-materia to provisions of law prior to amendment. It is further not disputed that the service tax on the transportation activity has been paid by the recipient i.e. SECL even for the subsequent period. Even though the activities of transportation of coal has taken place within the mining area, the Apex court in the Singh Transporters (supra) case has taken the view that such activity will be classifiable only under GTA and not under mining. In these circumstances, we are of the view that taking a different view for the period w.e.f. 01/07/2012 is not warranted. Consequently, we hold that even for the period w.e.f. 01/07/2012, the activity of transportation of coal from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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