https://www.taxtmi.com/caselaws?id=275275 Service tax treatment of mining-area activities for South Eastern Coal Fields turned on whether the service qualified as mining service. The Tribunal noted that the appellant's work arose from the same agreements and factual setting considered in earlier CESTAT decisions involving similar service providers, and followed that prior reasoning. On that parity basis, the demand was not sustained and the contrary order was set aside, with the appeal allowed. The stated principle is that materially identical facts and contracts should attract the same service-tax view already taken in earlier Tribunal rulings. en-us Thu, 22 Jun 2017 00:00:00 +0530 Wed, 26 Sep 2018 09:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275275 Service tax treatment of mining-area activities for South Eastern Coal Fields turned on whether the service qualified as mining service. The Tribunal noted that the appellant's work arose from the same agreements and factual setting considered in earlier CESTAT decisions involving similar service providers, and followed that prior reasoning. On that parity basis, the demand was not sustained and the contrary order was set aside, with the appeal allowed. The stated principle is that materially identical facts and contracts should attract the same service-tax view already taken in earlier Tribunal rulings. Case-Laws Service Tax Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275275