https://www.taxtmi.com/caselaws?id=423202 Transportation of coal from pit-heads to railway sidings within the mining area was treated as transport of goods by road service, not as cargo handling service or mining service. The stated principle was that the dominant activity was road transport, and the definition of mines under the Mines Act, 1952 had no nexus with the nature of the service rendered. On that basis, the activity could not be split into cargo handling before 01.06.2007 and mining service thereafter, and the demand and penalty were not sustainable. en-us Mon, 30 May 2022 00:00:00 +0530 Fri, 10 Mar 2023 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423202 Transportation of coal from pit-heads to railway sidings within the mining area was treated as transport of goods by road service, not as cargo handling service or mining service. The stated principle was that the dominant activity was road transport, and the definition of mines under the Mines Act, 1952 had no nexus with the nature of the service rendered. On that basis, the activity could not be split into cargo handling before 01.06.2007 and mining service thereafter, and the demand and penalty were not sustainable. Case-Laws Service Tax Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423202