Transport within mine

[Rajeev Kedia]

Is transport of ROM(Run of Mines), Lump etc, within mines from pit to screening/crushing plant attract cargo handling services or GTA. 

AI Summary

Transport of Mines and Lumps Within a Mine: Taxable Under Cargo Handling Unless Via Conveyor Belts A query was raised regarding whether the transport of Run of Mines (ROM) and lumps within a mine, from the pit to the screening or crushing plant, is subject to service tax under cargo handling services or Goods Transport Agency (GTA). One response suggested it falls under mining services, referencing a specific case. Another response clarified that such activities are post-mining and taxable under cargo handling and goods transport services, unless conducted by mechanical systems like conveyor belts, in which case service tax is not applicable. The guidelines are based on a CBEC letter and should be applied considering each case's specifics.