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    <title>2018 (12) TMI 730 - CESTAT NEW DELHI</title>
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    <description>The Tribunal clarified that coal transportation falls under goods transport agency (GTA) services, not mining services. It upheld the tax paid for loading under mining services but set aside the demand for transportation. The appellant&#039;s tax payment for loading under mining services was confirmed, and the Tribunal corrected its previous order to reflect the correct classification.</description>
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      <description>The Tribunal clarified that coal transportation falls under goods transport agency (GTA) services, not mining services. It upheld the tax paid for loading under mining services but set aside the demand for transportation. The appellant&#039;s tax payment for loading under mining services was confirmed, and the Tribunal corrected its previous order to reflect the correct classification.</description>
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