https://www.taxtmi.com/caselaws?id=182750 Transportation of coal after extraction from quarries, faces, bunkers and surface areas to railway sidings, dumps and stock yards was treated on a prima facie basis as goods transport agency service rather than mining service. The agreements and the post-mining nature of the activity supported the view that service tax demand on that footing required no immediate recovery. The fact that the service recipient had already discharged tax under reverse charge further supported the appellants' position. On this basis, waiver of pre-deposit was granted and recovery of the disputed liabilities was stayed during pendency of the appeals. en-us Tue, 20 Jan 2015 00:00:00 +0530 Thu, 19 May 2016 08:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182750 Transportation of coal after extraction from quarries, faces, bunkers and surface areas to railway sidings, dumps and stock yards was treated on a prima facie basis as goods transport agency service rather than mining service. The agreements and the post-mining nature of the activity supported the view that service tax demand on that footing required no immediate recovery. The fact that the service recipient had already discharged tax under reverse charge further supported the appellants' position. On this basis, waiver of pre-deposit was granted and recovery of the disputed liabilities was stayed during pendency of the appeals. Case-Laws Service Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182750