https://www.taxtmi.com/caselaws?id=3927 Activities carried out in a mining area for reclamation of iron ore fines and removal of rejects after blasting were held not to constitute cargo handling service, because the work was connected with mining operations and not with handling cargo in the service-tax sense. The Tribunal followed its earlier ruling on an identical contract involving the same principal and applied the same classification reasoning. As the levy failed on classification, the pre-deposit requirement was waived and the impugned order was set aside, with the service tax demand based on cargo handling classification failing accordingly. en-us Mon, 26 Nov 2007 00:00:00 +0530 Sun, 11 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3927 Activities carried out in a mining area for reclamation of iron ore fines and removal of rejects after blasting were held not to constitute cargo handling service, because the work was connected with mining operations and not with handling cargo in the service-tax sense. The Tribunal followed its earlier ruling on an identical contract involving the same principal and applied the same classification reasoning. As the levy failed on classification, the pre-deposit requirement was waived and the impugned order was set aside, with the service tax demand based on cargo handling classification failing accordingly. Case-Laws Service Tax Mon, 26 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3927