https://www.taxtmi.com/forum/issue?id=109029 When coal is transported from a mine to a railway siding over a public road and the activity is not confined to the mining area, the movement is characterized as a Goods Transport Agency service rather than a mining service; the consignee is liable to pay service tax after applicable abatement. Issuance of consignment notes, contractual allocation of liability, and declarations that the transporter has not availed CENVAT credit on inputs, input services or capital goods are operative facts supporting the transportation-service treatment and the recipient's tax liability. en-us Thu, 13 Aug 2015 17:19:05 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109029 When coal is transported from a mine to a railway siding over a public road and the activity is not confined to the mining area, the movement is characterized as a Goods Transport Agency service rather than a mining service; the consignee is liable to pay service tax after applicable abatement. Issuance of consignment notes, contractual allocation of liability, and declarations that the transporter has not availed CENVAT credit on inputs, input services or capital goods are operative facts supporting the transportation-service treatment and the recipient's tax liability. Discussion-Forum Service Tax Thu, 13 Aug 2015 17:19:05 +0530 https://www.taxtmi.com/forum/issue?id=109029