Service tax on mining-area services falls where facts mirror earlier Tribunal rulings and parity requires the same view.

Service tax treatment of mining-area activities for South Eastern Coal Fields turned on whether the service qualified as mining service. The Tribunal noted that the appellant's work arose from the same agreements and factual setting considered in earlier CESTAT decisions involving similar service providers, and followed that prior reasoning. On that parity basis, the demand was not sustained and the contrary order was set aside, with the appeal allowed. The stated principle is that materially identical facts and contracts should attract the same service-tax view already taken in earlier Tribunal rulings.

---

---

Issues: Whether the service provided in the mining area to South Eastern Coal Fields was liable to service tax as mining service.

Analysis: The appellant's activity was found to be covered by the same agreements and factual setting considered in earlier Tribunal decisions involving other service providers. The impugned levy was examined in light of those prior decisions, and the same reasoning was followed.

Conclusion: The demand of service tax was not sustained and the impugned order was set aside; the appeal was allowed.

Ratio Decidendi: Where the material facts and agreements are materially identical to those in earlier Tribunal decisions, parity requires following the same view and setting aside the contrary service tax demand.

---