https://www.taxtmi.com/caselaws?id=438730 Classification dispute over a single work order for trucking, loading and unloading of dolomite within a mining area was analysed as a composite service whose essential character is transportation; consequently incidental loading and unloading and final loading into railway wagons form part of the primary transportation service and are not separate taxable services. The composite service classification is determined by applying the essential character test and statutory composite-service rule, resulting in reclassification as transportation. The demand was also barred by limitation as the show cause notice was issued beyond the normal period and extended period invocation was unsustainable in this disputable classification matter. en-us Mon, 05 Jun 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438730 Classification dispute over a single work order for trucking, loading and unloading of dolomite within a mining area was analysed as a composite service whose essential character is transportation; consequently incidental loading and unloading and final loading into railway wagons form part of the primary transportation service and are not separate taxable services. The composite service classification is determined by applying the essential character test and statutory composite-service rule, resulting in reclassification as transportation. The demand was also barred by limitation as the show cause notice was issued beyond the normal period and extended period invocation was unsustainable in this disputable classification matter. Case-Laws Service Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438730