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    <title>2018 (11) TMI 571 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the services provided, including the transport of coal and handling within mining areas, should be classified under &#039;transportation of goods by road service&#039; rather than as Cargo Handling Service or Mining Services. Citing a Supreme Court judgment and considering the definition of &#039;mines&#039; under the Mines Act, the Tribunal concluded that the department&#039;s classification was incorrect. As a result, the appeal was allowed, and the order demanding service tax was set aside.</description>
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      <title>2018 (11) TMI 571 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=370228</link>
      <description>The Tribunal ruled in favor of the appellant, finding that the services provided, including the transport of coal and handling within mining areas, should be classified under &#039;transportation of goods by road service&#039; rather than as Cargo Handling Service or Mining Services. Citing a Supreme Court judgment and considering the definition of &#039;mines&#039; under the Mines Act, the Tribunal concluded that the department&#039;s classification was incorrect. As a result, the appeal was allowed, and the order demanding service tax was set aside.</description>
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      <pubDate>Thu, 20 Sep 2018 00:00:00 +0530</pubDate>
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