https://www.taxtmi.com/caselaws?id=447384 Service tax classification disputes concerned ash evacuation and coal transportation, where transportation was treated as the principal service and loading, unloading or related activities as incidental; demands under Cargo Handling Service and Mining Service were therefore unsustainable. A demand under Supply of Tangible Goods Service remained dropped on limitation. For hired trucks, absence of consignment notes from subcontractors and prior tax payment by recipients meant a further GTA demand would result in double taxation. The requirement to pay on exempt services under the CENVAT Credit Rules did not apply where separate accounts for taxable and exempt services were maintained. The assessee's appeal was allowed and the departmental appeal rejected. en-us Tue, 19 Dec 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447384 Service tax classification disputes concerned ash evacuation and coal transportation, where transportation was treated as the principal service and loading, unloading or related activities as incidental; demands under Cargo Handling Service and Mining Service were therefore unsustainable. A demand under Supply of Tangible Goods Service remained dropped on limitation. For hired trucks, absence of consignment notes from subcontractors and prior tax payment by recipients meant a further GTA demand would result in double taxation. The requirement to pay on exempt services under the CENVAT Credit Rules did not apply where separate accounts for taxable and exempt services were maintained. The assessee's appeal was allowed and the departmental appeal rejected. Case-Laws Service Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447384