https://www.taxtmi.com/caselaws?id=216397 Coal beneficiation was treated as part of mining activity and was not taxable as Business Auxiliary Service for the period before mining service was brought into the service tax net on 1 June 2007, so the demand failed. Loading, unloading and transportation of coal to the washery were found to be merely incidental to the beneficiation contract and not a separate cargo handling service, because the appellant was not acting as a cargo handling agency for another person. On that basis, the service tax demands and penalties were set aside. en-us Thu, 09 Aug 2012 00:00:00 +0530 Mon, 25 Feb 2013 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216397 Coal beneficiation was treated as part of mining activity and was not taxable as Business Auxiliary Service for the period before mining service was brought into the service tax net on 1 June 2007, so the demand failed. Loading, unloading and transportation of coal to the washery were found to be merely incidental to the beneficiation contract and not a separate cargo handling service, because the appellant was not acting as a cargo handling agency for another person. On that basis, the service tax demands and penalties were set aside. Case-Laws Service Tax Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216397