https://www.taxtmi.com/caselaws?id=758682 Dispute concerns classification and taxability of services: transportation and incidental loading of mineral ash/coal were examined to determine whether they constitute Cargo Handling Agent Service, Mining Service, or Transport of Goods by Road/Goods Transport Agency. The analysis applied the real nature and substance test and single supply considerations to identify the essential feature or dominant activity. Transportation of goods outside mines does not qualify as cargo handling, leading to dismissal of related demands. Transportation within mines (incidental loading up to short distances) was characterised as goods transport agency/transport of goods by road, and demands under mining service were held unsustainable; differential tax on composite works contract scheme was also held not sustainable. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758682 Dispute concerns classification and taxability of services: transportation and incidental loading of mineral ash/coal were examined to determine whether they constitute Cargo Handling Agent Service, Mining Service, or Transport of Goods by Road/Goods Transport Agency. The analysis applied the real nature and substance test and single supply considerations to identify the essential feature or dominant activity. Transportation of goods outside mines does not qualify as cargo handling, leading to dismissal of related demands. Transportation within mines (incidental loading up to short distances) was characterised as goods transport agency/transport of goods by road, and demands under mining service were held unsustainable; differential tax on composite works contract scheme was also held not sustainable. Case-Laws Service Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758682