https://www.taxtmi.com/caselaws?id=234284 Loading, unloading and handling coal within a mining area by pay-loaders and tippers was treated as cargo handling service under section 65(23) of the Finance Act, 1994. The operative distinction applied was that goods become cargo once they are put into the mode of transport, and coal loaded into tippers for movement within the mining area was therefore within the taxable entry. Mechanical loading was not excluded from the definition, and the fact that the movement took place inside the mines did not remove the activity from tax. The challenge to taxability accordingly failed. en-us Wed, 29 May 2013 00:00:00 +0530 Thu, 09 Jan 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234284 Loading, unloading and handling coal within a mining area by pay-loaders and tippers was treated as cargo handling service under section 65(23) of the Finance Act, 1994. The operative distinction applied was that goods become cargo once they are put into the mode of transport, and coal loaded into tippers for movement within the mining area was therefore within the taxable entry. Mechanical loading was not excluded from the definition, and the fact that the movement took place inside the mines did not remove the activity from tax. The challenge to taxability accordingly failed. Case-Laws Service Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234284