https://www.taxtmi.com/caselaws?id=420590 Transportation of coal from pit-heads to railway sidings and other internal movement within a mine area was held not to constitute mining service under the Finance Act, 1994. The controlling principle was that mere performance of the activity inside mine premises does not, by itself, create the necessary nexus with mining, and the definition of "mines" under the Mines Act, 1952 did not alter the true character of the service. The activity was treated as transport of goods by road service rather than a service in relation to mining, so the departmental appeal failed. en-us Fri, 01 Apr 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420590 Transportation of coal from pit-heads to railway sidings and other internal movement within a mine area was held not to constitute mining service under the Finance Act, 1994. The controlling principle was that mere performance of the activity inside mine premises does not, by itself, create the necessary nexus with mining, and the definition of "mines" under the Mines Act, 1952 did not alter the true character of the service. The activity was treated as transport of goods by road service rather than a service in relation to mining, so the departmental appeal failed. Case-Laws Service Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420590