https://www.taxtmi.com/caselaws?id=366845 Transportation of coal from the coal face to the railway siding within the mining area was treated as transport of goods by road service, not mining service. For the post-01.07.2012 period, the goods transport agency abatement remained available and the service tax on the transportation had already been discharged by the recipient, so the demand could not survive. The activity also could not be artificially clubbed into a single mining service under Section 66F of the Finance Act, 1994. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366845 Transportation of coal from the coal face to the railway siding within the mining area was treated as transport of goods by road service, not mining service. For the post-01.07.2012 period, the goods transport agency abatement remained available and the service tax on the transportation had already been discharged by the recipient, so the demand could not survive. The activity also could not be artificially clubbed into a single mining service under Section 66F of the Finance Act, 1994. Case-Laws Service Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366845