Custom, Excise & Service Tax Tribunal
Singh Transporters vs Commissioner Of Customs on 29 July, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. IV
Service Tax Appeal No. 51921, 55877/ 2014, 54195/ 2015 &
50385 & 50424 of 2016
For approval and signature:
Hon'ble Ms. Archana Wadhwa, Member (Judicial)
Hon'ble Mr. V Padmanabhan, Member (Technical)
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
Service Tax Appeal No. 51921 of 2014
[Arising out of Order-In-Original No. COMMISSIONER/ RPR/ST/129/2013 dated 31.12.2013 passed by Commissioner of Central Excise & Customs, Raipur ]
Singh Transporters Appellant
Vs.
Commissioner of Customs, Respondent
& Service Tax, Raipur Service Tax Appeal No. 55877 of 2014 [Arising out of Order-In-Original No. 25/COMMISSIONER/ /ST/ADJ/JBP/2014 dated 28.8.2014 passed by Commissioner of Customs, Central Excise & Service Tax, Bhopal, MP] M/s. Sardar Roadlines Appellant Vs. Commissioner of Central Excise, Respondent Bhopal Service Tax Appeal No. 54195 of 2015 [Arising out of Order-In-Original No. COMMISSIONER/ BSP/EXCUS/000/Com/025/2015 dated 30.4.2015 passed by Commissioner of Central Excise Bilaspur ] Singh Transporters Appellant Vs. Commissioner of Customs, Respondent & Service Tax, Raipur Service Tax Appeal No. 50385 of 2016 [Arising out of Order-In-Appeal No. BHO-EXCUS- 002-APP-275-15-16 dated 22.12.2015 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Raipur (CG) ] Shri Govind Constructions Appellant Vs. Commissioner of Central Excise, Respondent & Service Tax, Raipur Service Tax Appeal No. 50424 of 2016 [Arising out of Order-In-Appeal No. BHO-EXCUS- 002-APP-277-15-16 dated 22.12.2015 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal ] Jet Construction and Carriers Appellant Vs. Commissioner of Customs, Respondent & Service Tax, Raipur Appearance:
Shri B L Narasimhan, Advocate for the Appellants Shri Ranjan Khanna, AR for the Respondent CORAM:
Hon'ble Ms Archana Wadhwa, Member (Judicial) Hon'ble Mr. V Padmanabhan, Member (Technical) Date of Hearing/ Decision: 29.07.2016 FINAL ORDER NO . 52745 - 52749 /2016 Per Archana Wadhwa (for the Bench):
All the matters are being disposed of by a common order as the issue involved in all of them is identical.
2. All the appellants entered into a contract with M/s. South Eastern Coal Fields Ltd. for transportation of the mine coal from pit head to railway siding within the mining area. By considering the said services to be goods transport agency service, the recipient of the service i.e. M/s. SECL discharged the Service tax liability in respect of the same on reverse charge basis.
3. However, Revenue entertained a view that such services would fall under the cargo handling services till 30.5.07 and thereafter from 1.6.2007, same would be appropriately classified in mining services. Accordingly, the notices were issued to assessees proposing confirmation of demand of duty, by invoking the longer period of limitation. The said show cause notices culminated into the impugned orders passed by the original adjudicating authority.
4. Hence the present appeal.
5. After hearing both sides duly represented by Shri B L Narasimhan, learned Advocate appearing for the appellants and Shri Ranjan Khanna, learned DR appearing for the Revenue and after going through the impugned orders, we find that the dispute between the assessees and the Revenue lies on the legal issue i.e. whether the services of transporting the goods from pit head to Railway siding within the mining area would amount to providing GTA services, as pleaded by the learned advocate or whether the same has to be held as handling under the head of cargo handling till 30.5.07 and thereafter mining services with effect from 1.6.07 as held by the Revenue.
6. At this stage, without going into the detailed arguments put forth by both the sides, we find that the said disputed issue was subject matter of earlier decision of the Tribunal in respect of other appellants, similarly situate. In the case of M/s. V N Transport vs. CCE, Raipur [2016-TIOL-1510-CESTAT-Del], the appellant had entered into a identical contract with M/s. SECL and as GTA service recipient was discharging its service tax liability on reverse charge basis. The Revenue in that case, had raised the demand by treating the services as mining services. The Tribunal after taking into account overall facts and circumstances of the case including the Tribunals decision in the case of Arjuna Carriers PVt. Ltd. vs. CCE & ST, Raipur vide Final Order No. 54920/2014-Cu(DB) dated 20.11.2014, held as under:
6. In the light of the above decision, we find that the issue as to whether the appellants activity of transporting the goods from pit head to Railway Siding within the mines would fall under mining services, as contended by Revenue or would be categorized under goods transport services as claimed by the appellants stand settled, in respect of identical agreements entered into between various assessees with M/s. South East Coal Fields Ltd. As such, by following the same, we find no merits in the Revenues stand. The impugned orders are set aside and all the appeals are allowed with consequential relief to the appellants. Inasmuch as in other case of identical situate appellants involving the same issue and identical contract with M/s. SECL, the Tribunal had held that the activities of the assessee would amount to providing services, falling under goods transport agency services, as such, by following the said decision, we set aside the impugned orders and allow the appeals with consequential relief.
(dictated and pronounced in the open court ) ( Archana Wadhwa ) Member(Judicial) ( V Padmanabhan) Member(Technical) ss 3