https://www.taxtmi.com/caselaws?id=426042 Transportation of coal and dolomite within a mining area was held not to be a service in relation to mining merely because it occurred inside the mine. The Tribunal treated the activity as movement of goods by road and classified it under transport of goods by road service, not mining service under the Finance Act, 1994. On that basis, transport charges could not be included in the taxable value of mining service, and the demand was held unsustainable. The departmental appeal failed and the order dropping the demand was sustained. en-us Thu, 04 Aug 2022 00:00:00 +0530 Sat, 06 Aug 2022 09:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426042 Transportation of coal and dolomite within a mining area was held not to be a service in relation to mining merely because it occurred inside the mine. The Tribunal treated the activity as movement of goods by road and classified it under transport of goods by road service, not mining service under the Finance Act, 1994. On that basis, transport charges could not be included in the taxable value of mining service, and the demand was held unsustainable. The departmental appeal failed and the order dropping the demand was sustained. Case-Laws Service Tax Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426042