https://www.taxtmi.com/caselaws?id=254283 Transportation of iron ore from mine head to pit head and railway siding was disputed as either goods transport agency service or mining service. The circular relied on by the appellants indicated that mineral handling and transportation could fall under cargo handling service or goods transport by road depending on the mode adopted, and a prior tribunal ruling was treated as prima facie supporting the view that the activity was not classifiable as mining service. On limitation, the long-standing tax treatment under the GTA category, the change in the service receiver's constitution, and intimation to the department supported a bona fide belief. Interim relief followed, with waiver of pre-deposit and stay of recovery granted. en-us Wed, 21 May 2014 00:00:00 +0530 Wed, 17 Dec 2014 16:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254283 Transportation of iron ore from mine head to pit head and railway siding was disputed as either goods transport agency service or mining service. The circular relied on by the appellants indicated that mineral handling and transportation could fall under cargo handling service or goods transport by road depending on the mode adopted, and a prior tribunal ruling was treated as prima facie supporting the view that the activity was not classifiable as mining service. On limitation, the long-standing tax treatment under the GTA category, the change in the service receiver's constitution, and intimation to the department supported a bona fide belief. Interim relief followed, with waiver of pre-deposit and stay of recovery granted. Case-Laws Service Tax Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254283