https://www.taxtmi.com/caselaws?id=763785 CESTAT Ahmedabad held that transportation of limestone from mines to factory premises constitutes a separate service under Goods Transport by Road, not part of composite mining services for VCES purposes. The tribunal found that mining and transportation are distinct services under different sub-clauses of section 65(105), with transportation falling under clause (zzp) and mining under clause (zzzy). Since appellant treated transportation as separate service with separate consideration through another firm, the services cannot be considered composite. The Commissioner's order demanding service tax for transportation services during 2007-2012 period was set aside and appeal allowed. en-us Wed, 04 Dec 2024 00:00:00 +0530 Sat, 28 Dec 2024 08:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763785 CESTAT Ahmedabad held that transportation of limestone from mines to factory premises constitutes a separate service under Goods Transport by Road, not part of composite mining services for VCES purposes. The tribunal found that mining and transportation are distinct services under different sub-clauses of section 65(105), with transportation falling under clause (zzp) and mining under clause (zzzy). Since appellant treated transportation as separate service with separate consideration through another firm, the services cannot be considered composite. The Commissioner's order demanding service tax for transportation services during 2007-2012 period was set aside and appeal allowed. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763785