https://www.taxtmi.com/caselaws?id=367775 Transportation of excavated coal from the pit-head to the stock yard within the mining area was treated as falling outside the scope of mining service and as more appropriately classifiable as transport of goods by road/GTA service. The analysis states that this intra-mining movement did not attract service tax under mining service, and that the recipient had already discharged the tax under reverse charge mechanism, removing any basis for double taxation. On that footing, the service tax demand under mining service was held unsustainable and the activity was treated as GTA service. en-us Fri, 24 Aug 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367775 Transportation of excavated coal from the pit-head to the stock yard within the mining area was treated as falling outside the scope of mining service and as more appropriately classifiable as transport of goods by road/GTA service. The analysis states that this intra-mining movement did not attract service tax under mining service, and that the recipient had already discharged the tax under reverse charge mechanism, removing any basis for double taxation. On that footing, the service tax demand under mining service was held unsustainable and the activity was treated as GTA service. Case-Laws Service Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367775