https://www.taxtmi.com/caselaws?id=348368 Transporting excavated coal from the pit-head to the dump yard within the mining area is not taxable as mining service, because such intra-mining movement is more appropriately treated as transport of goods by road; on that basis, the service tax demand could not be sustained. Free-of-cost diesel supplied by the client is not part of the service provider's consideration and cannot be included in taxable value under Section 67 of the Finance Act, 1994, since only the gross amount charged is taxable. The demands on both counts were held unsustainable. en-us Wed, 16 Aug 2017 00:00:00 +0530 Thu, 08 Nov 2018 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348368 Transporting excavated coal from the pit-head to the dump yard within the mining area is not taxable as mining service, because such intra-mining movement is more appropriately treated as transport of goods by road; on that basis, the service tax demand could not be sustained. Free-of-cost diesel supplied by the client is not part of the service provider's consideration and cannot be included in taxable value under Section 67 of the Finance Act, 1994, since only the gross amount charged is taxable. The demands on both counts were held unsustainable. Case-Laws Service Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348368