https://www.taxtmi.com/caselaws?id=387404 The Tribunal set aside the lower authorities' classification of services under "Cargo Handling Services" and allowed the appeal in favor of the Appellant. It clarified that services for loading and transportation of coal within mines should be classified under "Goods Transport Agency Services," emphasizing the service provider's role over the distance traveled. The decision provided consequential relief to the Appellant and referenced previous tribunal decisions to support its conclusion. en-us Wed, 24 Apr 2019 00:00:00 +0530 Wed, 23 Oct 2019 08:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387404 The Tribunal set aside the lower authorities' classification of services under "Cargo Handling Services" and allowed the appeal in favor of the Appellant. It clarified that services for loading and transportation of coal within mines should be classified under "Goods Transport Agency Services," emphasizing the service provider's role over the distance traveled. The decision provided consequential relief to the Appellant and referenced previous tribunal decisions to support its conclusion. Case-Laws Service Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387404