https://www.taxtmi.com/caselaws?id=365633 Transportation of coal from pit-heads, quarries, bunkers, surface stocks and similar locations to railway sidings, dumps and stock yards within the mining area was analysed under the Finance Act, 1994. The controlling principle applied was that movement of coal within a mining area does not, by itself, constitute a service in relation to mining of mineral, oil or gas; it is more appropriately classifiable as transport of goods by road service. The wider definition of mines under the Mines Act, 1952 was held not to create the required nexus for mining service classification, and the Supreme Court's materially similar ruling was followed. The service tax demand and penalties were therefore not sustainable. en-us Wed, 01 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365633 Transportation of coal from pit-heads, quarries, bunkers, surface stocks and similar locations to railway sidings, dumps and stock yards within the mining area was analysed under the Finance Act, 1994. The controlling principle applied was that movement of coal within a mining area does not, by itself, constitute a service in relation to mining of mineral, oil or gas; it is more appropriately classifiable as transport of goods by road service. The wider definition of mines under the Mines Act, 1952 was held not to create the required nexus for mining service classification, and the Supreme Court's materially similar ruling was followed. The service tax demand and penalties were therefore not sustainable. Case-Laws Service Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365633