TaxTMI 
TaxTMI 
Is transport of ROM(Run of Mines), Lump etc, within mines from pit to screening/crushing plant attract cargo handling services or GTA.
Transport within mine
21 Jun 2012 
2 Replies 
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Transport classification within mines may attract cargo handling or goods transport service tax unless moved by mechanical systems.
Handling and transportation of extracted material from pithead to plant are treated either as Mining Services or as post mining activities chargeable under Cargo Handling Service and Goods Transport by Road. Movement exclusively by mechanical systems (conveyor belts, ropeways, merry go round) that does not involve road transport is not subject to service tax on the transport element; nonetheless cargo handling remains taxable for loading, unloading and similar activities even when mechanical systems are used. (AI Summary)
Handling and transportation of extracted material from pithead to plant are treated either as Mining Services or as post mining activities chargeable under Cargo Handling Service and Goods Transport by Road. Movement exclusively by mechanical systems (conveyor belts, ropeways, merry go round) that does not involve road transport is not subject to service tax on the transport element; nonetheless cargo handling remains taxable for loading, unloading and similar activities even when mechanical systems are used. (AI Summary)