https://www.taxtmi.com/caselaws?id=383075 Transportation of coal from the coal face to railway siding, dumps and stock yards within the mining area was treated as transport of goods by road service, not as mining service, because the issue had already been settled by the Supreme Court and earlier Tribunal rulings. The Tribunal also noted that, for the period after 01/07/2012, abatement remained available for goods transport agency services and the activity could not be reclassified as mining service under the post-negative-list regime. On that basis, no service tax liability survived on the disputed transportation activity and the demand was held unsustainable. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383075 Transportation of coal from the coal face to railway siding, dumps and stock yards within the mining area was treated as transport of goods by road service, not as mining service, because the issue had already been settled by the Supreme Court and earlier Tribunal rulings. The Tribunal also noted that, for the period after 01/07/2012, abatement remained available for goods transport agency services and the activity could not be reclassified as mining service under the post-negative-list regime. On that basis, no service tax liability survived on the disputed transportation activity and the demand was held unsustainable. Case-Laws Service Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383075