https://www.taxtmi.com/caselaws?id=213431 The Tribunal allowed the appeals, setting aside the demands raised against the appellants. It was determined that the service provided for the movement of coal within the mine area did not qualify as Cargo Handling Service, as loading coal within the mining area using payloaders without letting out loaders did not meet the criteria. The appellants were granted the benefit of a previous Tribunal decision, aligning their situation with the case of Sainik Mining & Allied Services Ltd. The judgment of the Hon'ble Orissa High Court in a similar case involving Coal Carriers was found not supportive of the Revenue's position. en-us Thu, 23 Feb 2012 00:00:00 +0530 Fri, 15 Nov 2013 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213431 The Tribunal allowed the appeals, setting aside the demands raised against the appellants. It was determined that the service provided for the movement of coal within the mine area did not qualify as Cargo Handling Service, as loading coal within the mining area using payloaders without letting out loaders did not meet the criteria. The appellants were granted the benefit of a previous Tribunal decision, aligning their situation with the case of Sainik Mining & Allied Services Ltd. The judgment of the Hon'ble Orissa High Court in a similar case involving Coal Carriers was found not supportive of the Revenue's position. Case-Laws Service Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213431