https://www.taxtmi.com/caselaws?id=348572 The appeal was partly allowed in the case regarding service tax demand under the Cargo Handling Service category for specific works executed. The Tribunal held that coal extraction is considered a mining activity and not subject to service tax before 1/6/2007. Mechanical transfer and transportation of coal within mines were also not considered Cargo Handling Services. However, hiring pay loaders for transferring goods from Railway siding to wagons was deemed a cargo handling service, upholding the tax liability for this activity. The matter was remanded for re-quantifying the demand and penalties based on the specific nature of activities and their classification under relevant tax categories. en-us Thu, 21 Sep 2017 00:00:00 +0530 Wed, 27 Jun 2018 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348572 The appeal was partly allowed in the case regarding service tax demand under the Cargo Handling Service category for specific works executed. The Tribunal held that coal extraction is considered a mining activity and not subject to service tax before 1/6/2007. Mechanical transfer and transportation of coal within mines were also not considered Cargo Handling Services. However, hiring pay loaders for transferring goods from Railway siding to wagons was deemed a cargo handling service, upholding the tax liability for this activity. The matter was remanded for re-quantifying the demand and penalties based on the specific nature of activities and their classification under relevant tax categories. Case-Laws Service Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348572