https://www.taxtmi.com/caselaws?id=750609 Classification of transportation services within and outside mines as goods transport agency services leads to reverse charge liability on service receivers, therefore such transport and shifting/feeding activities were not taxable as mining services and related service tax demands were set aside. Value of diesel supplied free by the client could not be included in assessable value for the relevant period, rendering that demand unsustainable. Receipts labelled as handling charges were treated as discounts and not taxable as business auxiliary services, so that demand was set aside. CENVAT credit on tippers was disallowed as they were not used as eligible capital goods when received, attracting interest and penalty; credit on MS channel/angle purchases remanded for verification; credit availed against third-party invoices was reversed/appropriated. en-us Fri, 22 Mar 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750609 Classification of transportation services within and outside mines as goods transport agency services leads to reverse charge liability on service receivers, therefore such transport and shifting/feeding activities were not taxable as mining services and related service tax demands were set aside. Value of diesel supplied free by the client could not be included in assessable value for the relevant period, rendering that demand unsustainable. Receipts labelled as handling charges were treated as discounts and not taxable as business auxiliary services, so that demand was set aside. CENVAT credit on tippers was disallowed as they were not used as eligible capital goods when received, attracting interest and penalty; credit on MS channel/angle purchases remanded for verification; credit availed against third-party invoices was reversed/appropriated. Case-Laws Service Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750609