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Kartikay Bulk Movers Pvt. Ltd vs Commissioner Of Central Excise, Nagpur on 20 November, 2013

As the issue involved in this appeal is already settled by the Honble Orissa High Court in the case of Coal Carriers (supra) and the ratio of the above decision is fully applicable on the facts of the present case, as the terms and conditions of the work orders are similar to the work orders which are under consideration before the Honble High Court, therefore we find no infirmity in the impugned order. The appeal is dismissed.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 2 - Full Document

M/S Nizamsingh Chauhan vs Cce, Bhopal on 16 July, 2015

The judgement of CESTAT in the case of CCE Vs. Vinshree Coal Carriers Pvt. Ltd. - 2008 (10) STR 473 (Tri.-Kolkata) holding transport of coals within the mining area not subjected to service tax under cargo handling service was passed following the judgement of the CESTAT judgment in the case of Sainik Mining & Allied Services Ltd. Vs. CCE - 2007 (9) STR 531 (Tri.-Kolkata) where the coal was transported inside the mine/colliery by deployment of machines and tipper trucks for transport of coal from quarry beds to surface stocks/railway siding. Thus the facts in these two cases were quite different.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 0 - Full Document
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