https://www.taxtmi.com/caselaws?id=345382 The Court determined that the transportation of coal by a goods transport agency from pit-heads to railway sidings should be classified under "transport of goods by road service" (Section 65(105)(zzp)) rather than as services related to "mining of mineral, oil, or gas" (Section 65(105)(zzzy)) under the Service Tax Act of 1994. The Court rejected the appellant's argument regarding temporal distinctions post-June 1, 2007, and emphasized that the activity did not align with the definition of 'mines' under the Mines Act, 1952. Consequently, the Court dismissed the appeal, affirming the classification under Section 65(105)(zzp). en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 25 Sep 2018 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345382 The Court determined that the transportation of coal by a goods transport agency from pit-heads to railway sidings should be classified under "transport of goods by road service" (Section 65(105)(zzp)) rather than as services related to "mining of mineral, oil, or gas" (Section 65(105)(zzzy)) under the Service Tax Act of 1994. The Court rejected the appellant's argument regarding temporal distinctions post-June 1, 2007, and emphasized that the activity did not align with the definition of 'mines' under the Mines Act, 1952. Consequently, the Court dismissed the appeal, affirming the classification under Section 65(105)(zzp). Case-Laws Service Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345382