https://www.taxtmi.com/caselaws?id=364478 The Tribunal upheld the Order-in-Original, rejecting the Revenue's appeal regarding the classification of services under 'Cargo Handling Service' for transporting coal within a mining area. The Tribunal found that the services were rightly classified under Goods Transport Agency (GTA) Service, as loading and unloading were ancillary services within the mining area. The decision to drop the proceedings for Service Tax was upheld based on the interpretation of the CBEC Circular and the nature of services provided. en-us Wed, 23 May 2018 00:00:00 +0530 Mon, 26 Aug 2019 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364478 The Tribunal upheld the Order-in-Original, rejecting the Revenue's appeal regarding the classification of services under 'Cargo Handling Service' for transporting coal within a mining area. The Tribunal found that the services were rightly classified under Goods Transport Agency (GTA) Service, as loading and unloading were ancillary services within the mining area. The decision to drop the proceedings for Service Tax was upheld based on the interpretation of the CBEC Circular and the nature of services provided. Case-Laws Service Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364478