https://www.taxtmi.com/caselaws?id=390921 The Appellate Tribunal partially allowed the appeal by setting aside the Service Tax demand on transportation activities primarily meant for coal transportation within mines. However, the demand on loading activities at railway siding for outward transportation was upheld under the Cargo Handling Service category. The limitation period for the Service Tax demand was determined, with penalties waived due to genuine interpretation dilemmas during the initial stages of levy. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 10 Feb 2021 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390921 The Appellate Tribunal partially allowed the appeal by setting aside the Service Tax demand on transportation activities primarily meant for coal transportation within mines. However, the demand on loading activities at railway siding for outward transportation was upheld under the Cargo Handling Service category. The limitation period for the Service Tax demand was determined, with penalties waived due to genuine interpretation dilemmas during the initial stages of levy. Case-Laws Service Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390921