https://www.taxtmi.com/forum/issue?id=4279 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. en-us Thu, 21 Jun 2012 12:51:12 +0530 Thu, 23 Jan 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4279 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. Discussion-Forum Service Tax Thu, 21 Jun 2012 12:51:12 +0530 https://www.taxtmi.com/forum/issue?id=4279