https://www.taxtmi.com/caselaws?id=764419 Loading and unloading of coal within a mining area was held to be incidental to transportation of goods by road, not cargo handling service, because the coal had not yet entered the commercial stream of cargo; the pre-negative list demand was therefore unsustainable, with any liability lying, if at all, on the service recipient under reverse charge. After the negative list regime, transportation of goods by road remained outside service tax unless performed by a goods transport agency or courier agency, and no consignment notes or other material showed that status; the post-negative list demand was accordingly not payable. The extended period of limitation was also held inapplicable because the department already knew the relevant facts and no suppression or fraud was shown. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764419 Loading and unloading of coal within a mining area was held to be incidental to transportation of goods by road, not cargo handling service, because the coal had not yet entered the commercial stream of cargo; the pre-negative list demand was therefore unsustainable, with any liability lying, if at all, on the service recipient under reverse charge. After the negative list regime, transportation of goods by road remained outside service tax unless performed by a goods transport agency or courier agency, and no consignment notes or other material showed that status; the post-negative list demand was accordingly not payable. The extended period of limitation was also held inapplicable because the department already knew the relevant facts and no suppression or fraud was shown. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764419