https://www.taxtmi.com/caselaws?id=753479 Transportation of coal from pit heads to railway sidings was held not to constitute mining service merely because it concerned mined goods. The tribunal applied prior decisions, including Supreme Court-affirmed authority, to hold that transport of mined goods lacks the necessary nexus with mining operations and must be classified according to its proper service category, such as goods transport agency service. The department's contrary reliance was found inapplicable because it concerned a different allegation. On that basis, the demand was unsustainable, the impugned order was set aside, and the appeal succeeded. en-us Mon, 01 Apr 2024 00:00:00 +0530 Tue, 04 Jun 2024 08:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753479 Transportation of coal from pit heads to railway sidings was held not to constitute mining service merely because it concerned mined goods. The tribunal applied prior decisions, including Supreme Court-affirmed authority, to hold that transport of mined goods lacks the necessary nexus with mining operations and must be classified according to its proper service category, such as goods transport agency service. The department's contrary reliance was found inapplicable because it concerned a different allegation. On that basis, the demand was unsustainable, the impugned order was set aside, and the appeal succeeded. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753479