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    <title>2019 (3) TMI 869 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the transportation of coal within the mining area should be classified under Goods Transport Agency service for service tax liability. The decision overturned the department&#039;s classification and set aside the demand for service tax, interest, and penalties. The Tribunal relied on previous case law and legal provisions to support its conclusion that the transportation activity fell under a distinct category separate from mining services, emphasizing the specific nature of the coal transportation within the mining area.</description>
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    <pubDate>Wed, 20 Feb 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=376848</link>
      <description>The Tribunal ruled in favor of the appellant, determining that the transportation of coal within the mining area should be classified under Goods Transport Agency service for service tax liability. The decision overturned the department&#039;s classification and set aside the demand for service tax, interest, and penalties. The Tribunal relied on previous case law and legal provisions to support its conclusion that the transportation activity fell under a distinct category separate from mining services, emphasizing the specific nature of the coal transportation within the mining area.</description>
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      <pubDate>Wed, 20 Feb 2019 00:00:00 +0530</pubDate>
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