https://www.taxtmi.com/caselaws?id=343022 The Tribunal ruled in favor of the appellant, stating that shifting minerals within a mining area and removing overburden are not taxable under "cargo handling service" for the period before the introduction of the levy under the category of mining services from 01.06.2007. The Tribunal found that such activities fall under "mining of mineral, oil, gas service" and are not subject to service tax as cargo handling service prior to the specified date. Previous Tribunal decisions supported this interpretation, leading to the appellant's successful appeal. en-us Mon, 28 Nov 2016 00:00:00 +0530 Wed, 27 Jun 2018 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343022 The Tribunal ruled in favor of the appellant, stating that shifting minerals within a mining area and removing overburden are not taxable under "cargo handling service" for the period before the introduction of the levy under the category of mining services from 01.06.2007. The Tribunal found that such activities fall under "mining of mineral, oil, gas service" and are not subject to service tax as cargo handling service prior to the specified date. Previous Tribunal decisions supported this interpretation, leading to the appellant's successful appeal. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343022