https://www.taxtmi.com/caselaws?id=431349 Loading coal by pay loaders, transporting it by tippers from the mining area to the railway siding, and unloading it was held to be transport of goods by road service, following the Supreme Court view that such movement from pitheads to sidings is not service in relation to mining of mineral, oil or gas. The definition of mines under the Mines Act, 1952 was found to have no nexus with the actual service rendered, so the activity could not be classified as mining service. On the same reasoning, it also did not constitute cargo handling service for the earlier period, and the demand was unsustainable. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431349 Loading coal by pay loaders, transporting it by tippers from the mining area to the railway siding, and unloading it was held to be transport of goods by road service, following the Supreme Court view that such movement from pitheads to sidings is not service in relation to mining of mineral, oil or gas. The definition of mines under the Mines Act, 1952 was found to have no nexus with the actual service rendered, so the activity could not be classified as mining service. On the same reasoning, it also did not constitute cargo handling service for the earlier period, and the demand was unsustainable. Case-Laws Service Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431349