https://www.taxtmi.com/caselaws?id=760466 CESTAT Kolkata held that appellant's transportation of coal within mining area with loading/unloading constitutes transportation service, not mining service. Appellant was already paying service tax on taxable activities like cargo handling and mining services. The disputed activity fell under goods transportation agency service with reverse charge mechanism applicable to service recipient. Following precedent in Maa Kalika Transport case, no service tax liability existed under mining service category. Extended period of limitation was improperly invoked as demands were unsustainable. Appeal allowed, impugned orders set aside. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 21 Oct 2024 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760466 CESTAT Kolkata held that appellant's transportation of coal within mining area with loading/unloading constitutes transportation service, not mining service. Appellant was already paying service tax on taxable activities like cargo handling and mining services. The disputed activity fell under goods transportation agency service with reverse charge mechanism applicable to service recipient. Following precedent in Maa Kalika Transport case, no service tax liability existed under mining service category. Extended period of limitation was improperly invoked as demands were unsustainable. Appeal allowed, impugned orders set aside. Case-Laws Service Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760466