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.
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.