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Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
CESTAT New Delhi ruled on the classification of service regarding transportation of coal from mining areas to railway sidings. The issue was whether it falls u/s 'mining service' or 'GTA service'. The Tribunal, citing precedent cases, held that transport of mined goods is classifiable under GTA services, not mining services. The decision in favor of the assessee was based on previous rulings and the lack of nexus between mining services and coal transport. The department's reliance on a different case was deemed inapplicable. The order was set aside for violating previous decisions, deeming it an act of judicial indiscipline. The appeal was allowed.
CESTAT New Delhi ruled on the classification of service regarding transportation of coal from mining areas to railway sidings. The issue was whether it falls u/s 'mining service' or 'GTA service'. The Tribunal, citing precedent cases, held that transport of mined goods is classifiable under GTA services, not mining services. The decision in favor of the assessee was based on previous rulings and the lack of nexus between mining services and coal transport. The department's reliance on a different case was deemed inapplicable. The order was set aside for violating previous decisions, deeming it an act of judicial indiscipline. The appeal was allowed.
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TaxTMI 
TaxTMI 
