https://www.taxtmi.com/caselaws?id=759173 Transportation of minerals was held not to be mining service where the invoices, books of account and Form 26-AS showed the appellant as a transport contractor and no concrete evidence supported the mining classification. A circular was also noted as treating transportation of minerals, whether within or outside the mine, as taxable under the transportation category rather than as mining service. The service tax demand failed because it rested only on Income-tax Department data without independent corroboration of receipt of consideration for a taxable mining service. en-us Tue, 24 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 09:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759173 Transportation of minerals was held not to be mining service where the invoices, books of account and Form 26-AS showed the appellant as a transport contractor and no concrete evidence supported the mining classification. A circular was also noted as treating transportation of minerals, whether within or outside the mine, as taxable under the transportation category rather than as mining service. The service tax demand failed because it rested only on Income-tax Department data without independent corroboration of receipt of consideration for a taxable mining service. Case-Laws Service Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759173