https://www.taxtmi.com/caselaws?id=448489 CESTAT NEW DELHI held that mining and transportation services provided under separate contracts are distinct activities requiring separate taxation. The appellant's contracts were not composite in nature, with separate arrangements for mining services and transportation services. Following SC precedent in Jain Carrying Corporation, where separate rates exist for different activities under common agreement, each activity must be classified under respective categories. The adjudicating authority incorrectly declined transportation activity as GTA service merely due to absence of consignment notes, when transit slips containing required details were issued. The demand for recovery of short-paid service tax with interest and penalties was set aside, and appeal was allowed. en-us Thu, 18 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448489 CESTAT NEW DELHI held that mining and transportation services provided under separate contracts are distinct activities requiring separate taxation. The appellant's contracts were not composite in nature, with separate arrangements for mining services and transportation services. Following SC precedent in Jain Carrying Corporation, where separate rates exist for different activities under common agreement, each activity must be classified under respective categories. The adjudicating authority incorrectly declined transportation activity as GTA service merely due to absence of consignment notes, when transit slips containing required details were issued. The demand for recovery of short-paid service tax with interest and penalties was set aside, and appeal was allowed. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448489