https://www.taxtmi.com/caselaws?id=351584 The Tribunal upheld the impugned orders, dismissing the Revenue's appeals regarding tax liability for mechanised excavation, loading, and transportation of iron ore fines. It was determined that the activities undertaken did not fall under 'Cargo Handling Services' but rather under mining services. The Tribunal found that the nature of the respondent's activities, primarily excavation and transportation of iron ore, did not warrant taxation under 'Cargo Handling Services.' Therefore, the original order confirming a service tax demand against the respondent was set aside, directing a refund of the service tax already paid. en-us Mon, 30 Oct 2017 00:00:00 +0530 Thu, 30 Nov 2017 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351584 The Tribunal upheld the impugned orders, dismissing the Revenue's appeals regarding tax liability for mechanised excavation, loading, and transportation of iron ore fines. It was determined that the activities undertaken did not fall under 'Cargo Handling Services' but rather under mining services. The Tribunal found that the nature of the respondent's activities, primarily excavation and transportation of iron ore, did not warrant taxation under 'Cargo Handling Services.' Therefore, the original order confirming a service tax demand against the respondent was set aside, directing a refund of the service tax already paid. Case-Laws Service Tax Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351584