https://www.taxtmi.com/forum/issue?id=106479 Whether transportation of iron ore within a mine is taxable as mining service or classifiable as a goods transport activity under the negative list is contested. A tribunal decision found intra-mine carriage not taxable under mining service, supporting a transport classification. Under the negative list regime services are taxable unless expressly excluded, so one view treats intra-mine transport as taxable for lack of an explicit exclusion; competing authority and prior cases have held such activity falls outside mining service and may qualify for goods transport exemptions, affecting entitlement to the 75 percent exemption and exposure to departmental demands. en-us Fri, 31 Jan 2014 11:53:26 +0530 Thu, 23 Jan 2025 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106479 Whether transportation of iron ore within a mine is taxable as mining service or classifiable as a goods transport activity under the negative list is contested. A tribunal decision found intra-mine carriage not taxable under mining service, supporting a transport classification. Under the negative list regime services are taxable unless expressly excluded, so one view treats intra-mine transport as taxable for lack of an explicit exclusion; competing authority and prior cases have held such activity falls outside mining service and may qualify for goods transport exemptions, affecting entitlement to the 75 percent exemption and exposure to departmental demands. Discussion-Forum Service Tax Fri, 31 Jan 2014 11:53:26 +0530 https://www.taxtmi.com/forum/issue?id=106479