https://www.taxtmi.com/caselaws?id=436996 Transportation of coal from pitheads to railway sidings was treated as transport of goods by road service, not as a service in relation to mining, because the definition of mines under the Mines Act, 1952 had no nexus with the actual activity performed. The same activity also could not be taxed as cargo handling service once it was characterised as road transport. The classification adopted earlier was therefore upheld, and the demand set aside. The departmental appeal failed. en-us Fri, 21 Apr 2023 00:00:00 +0530 Wed, 03 May 2023 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436996 Transportation of coal from pitheads to railway sidings was treated as transport of goods by road service, not as a service in relation to mining, because the definition of mines under the Mines Act, 1952 had no nexus with the actual activity performed. The same activity also could not be taxed as cargo handling service once it was characterised as road transport. The classification adopted earlier was therefore upheld, and the demand set aside. The departmental appeal failed. Case-Laws Service Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436996