https://www.taxtmi.com/caselaws?id=190715 Excavation of sand from river beds and its transportation to coalfields was treated as mining and allied transportation, not Cargo Handling Service. Because the service recipient had already discharged tax under Goods Transport Agency Service and earlier decisions had excluded excavation and movement within a mining area from cargo handling, the demand was found prima facie unsustainable. On that basis, waiver of pre-deposit and stay of recovery were granted. en-us Mon, 10 Jun 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190715 Excavation of sand from river beds and its transportation to coalfields was treated as mining and allied transportation, not Cargo Handling Service. Because the service recipient had already discharged tax under Goods Transport Agency Service and earlier decisions had excluded excavation and movement within a mining area from cargo handling, the demand was found prima facie unsustainable. On that basis, waiver of pre-deposit and stay of recovery were granted. Case-Laws Service Tax Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190715