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TMI Blog2024 (6) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... AT NEW DELHI] in favour of assessee answering the above question in negative. Prior both these decisions, this tribunal in a matter titled as SINGH TRANSPORTERS VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [ 2012 (7) TMI 566 - CESTAT, NEW DELHI] it has held that the definition of mining services has no nexus with the transport of mined goods (coal). The said activity is more appropriately classifiable under GTA services rather than mining services. The decision of this Tribunal in Singh Transporter case has been upheld by Hon'ble Supreme Court in the decision as relied upon by the appellant. The decision of M/S. MAHANADI COALFIELDS LTD. VERSUS COMMR. OF CENTRAL EXCISE SERVICE TAX, BBSR-I [ 2019 (7) TMI 1803 - CESTAT KOLKATA] as relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;mining service' to the extent of Rs.3,25,45,730/- apart from the service tax paid as shown in their ST-3 returns under the category of mining services. The said amount was proposed to be recovered along with the interest vide the Show cause notice number 8278 dated 15.05.2014. Penalty was also proposed to be imposed under section 76, 77 and 78 of the Finance Act. The said proposal has been confirmed vide the order in original Number 181 / 2014 / 12466 dated 31.10.2014 being aggrieved the appellant is before this Tribunal. 2. We have heard Mr. A.K. Batra, Chartered Accountant for the appellant and Ms.Jayakumari, Authorized Representative for the Respondent. 3. Ld. Counsel for the appellant has submitted that during the disputed period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said amount. Order under challenge is therefore, prayed to be set aside and the appeal is prayed to be allowed. 6. While rebutting these submissions, ld. D.R. has relied upon the decision of this Tribunal Kolkata bench in the case of Mahanadi Coal Fields Limited versus Commissioner of Central Excise and Service Tax reported as 2022 (57) GSTL 242 wherein it has been held that issuance of Consignment Notes is non-derogable ingredient for the service of transport (goods transport agency service). In absence thereof, the assessee cannot be held liable to tax under GTA. Thus the demand is rightly confirmed. Appeal is prayed to be dismissed. 7. Having heard the rival contentions we observe that the issue involved in the present appeal is : Whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the excavation or drilling underground, as may be, but also to the peripheral area on surface. The said definition has no apparent nexus with the activity undertaken and the service rendered. 9. The decision of Mahanadi Coal Fields (supra) as relied upon by the department is not found applicable to the facts of present circumstances as in that case department had alleged the activity of transportation of coal from pit heads to railway siding as an activity of goods transport agency since the Tribunal found that there was no consignment note issued by the transporter in the said case that the said allegation of department was set aside. In the present case, department has alleged the same activity as an activity of mining services which has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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