RANJAN GOGOI,J. - (1.) Delay condoned.
(2.) We have heard Shri A.N.S. Nadkarni, learned Additional Solicitor General appearing for the appellant.
(3.) The issue involved in the present appeal is whether the goods i.e. coal transported by the respondent - Singh Transporters from the pit-heads to the railway sidings would fall within taxable service as defined under Section 65(105) (zzzy) of the Service Tax Act of 1994 [for short "the Act") or as defined under Section 65(105)(zzp) of the Act.;