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    <title>2016 (9) TMI 1023 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the service tax demands for loading/unloading and transportation of coal within mining areas. It was determined that the services provided did not qualify as &quot;mining service&quot; for service tax liability, based on the precedent that handling and moving coal within the mining area did not constitute mining service. The Tribunal allowed the appeals, concluding that the activities undertaken were not subject to service tax under the category of mining service.</description>
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      <link>https://www.taxtmi.com/caselaws?id=332762</link>
      <description>The Tribunal ruled in favor of the appellants, setting aside the service tax demands for loading/unloading and transportation of coal within mining areas. It was determined that the services provided did not qualify as &quot;mining service&quot; for service tax liability, based on the precedent that handling and moving coal within the mining area did not constitute mining service. The Tribunal allowed the appeals, concluding that the activities undertaken were not subject to service tax under the category of mining service.</description>
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      <pubDate>Thu, 26 May 2016 00:00:00 +0530</pubDate>
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