Service tax on mining activities clarified: site formation and cargo handling taxable; extraction not taxable before legislative inclusion. Site formation, clearance, excavation and earthmoving preparatory to mining are taxable under the site formation and clearance, excavation and earthmoving and demolition service. Coal cutting and mineral extraction up to the pithead are integral mining operations and are not subject to service tax prior to legislative inclusion of mining services. Handling and transport post-pithead are taxable under Cargo Handling service and Goods Transport by Road, except transport by mechanical systems not involving road carriage; cargo handling remains taxable for loading and unloading even when mechanical systems are used.