https://www.taxtmi.com/caselaws?id=759173 CESTAT Ahmedabad ruled in favor of appellant transport contractor challenging classification of services as mining service versus transport service for 2009-2014. Revenue failed to produce evidence establishing mining service provision. Appellant's books, invoices, and TDS deductions under Section 197C confirmed transport contractor status providing transportation of mined goods. Following SC precedent in Singh Transporters and Board Circular clarifications, tribunal held transportation of minerals from pithead classifiable under goods transport service, not mining service. Demand under mining service unsustainable. Appeal allowed, impugned order set aside. en-us Tue, 24 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759173 CESTAT Ahmedabad ruled in favor of appellant transport contractor challenging classification of services as mining service versus transport service for 2009-2014. Revenue failed to produce evidence establishing mining service provision. Appellant's books, invoices, and TDS deductions under Section 197C confirmed transport contractor status providing transportation of mined goods. Following SC precedent in Singh Transporters and Board Circular clarifications, tribunal held transportation of minerals from pithead classifiable under goods transport service, not mining service. Demand under mining service unsustainable. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759173