https://www.taxtmi.com/caselaws?id=254664 Transportation of iron ore within and outside the mining area was treated as a post-mining activity rather than mining service, with reliance on a departmental circular stating that handling and transportation of minerals from the pithead to specified locations may be taxable, if at all, under the relevant service category. On the material before the Tribunal, the appellant established a prima facie case that the demand could not, at the pre-deposit stage, be treated as one for mining service. Waiver of pre-deposit was therefore granted and recovery was stayed for 180 days. en-us Thu, 03 Jul 2014 00:00:00 +0530 Sun, 28 Dec 2014 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254664 Transportation of iron ore within and outside the mining area was treated as a post-mining activity rather than mining service, with reliance on a departmental circular stating that handling and transportation of minerals from the pithead to specified locations may be taxable, if at all, under the relevant service category. On the material before the Tribunal, the appellant established a prima facie case that the demand could not, at the pre-deposit stage, be treated as one for mining service. Waiver of pre-deposit was therefore granted and recovery was stayed for 180 days. Case-Laws Service Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254664