https://www.taxtmi.com/caselaws?id=439928 The tribunal ruled in favor of the appellant, holding that transportation services should be classified under Goods Transport Agency (GTA) services, not mining services. The demand for service tax on transportation activities was limited to Rs. 1,44,46,775/-, as the contracts clearly delineated mining and transportation as separate activities. The tribunal considered previous decisions and circulars supporting this classification, ultimately setting aside the impugned order dated 01.02.2017 and allowing the appeal. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 05 Jul 2023 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439928 The tribunal ruled in favor of the appellant, holding that transportation services should be classified under Goods Transport Agency (GTA) services, not mining services. The demand for service tax on transportation activities was limited to Rs. 1,44,46,775/-, as the contracts clearly delineated mining and transportation as separate activities. The tribunal considered previous decisions and circulars supporting this classification, ultimately setting aside the impugned order dated 01.02.2017 and allowing the appeal. Case-Laws Service Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439928