https://www.taxtmi.com/caselaws?id=766881 Transportation of coal within a mining area, even with incidental loading, was treated as transportation service rather than mining service under the Finance Act, 1994. Applying sections 65A and 66F, the activity was held not to fall within service in relation to mining of mineral, oil or gas under section 65(105)(zzzy), because its essential character was the movement of coal. The conclusion was supported by Singh Transporters and Ambey Mining Pvt. Ltd., which held that transport inside mines does not become mining service merely by occurring within the mining area. On that basis, the service tax demand was unsustainable, and the related interest and penalty also failed. en-us Thu, 20 Feb 2025 00:00:00 +0530 Fri, 12 Jun 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766881 Transportation of coal within a mining area, even with incidental loading, was treated as transportation service rather than mining service under the Finance Act, 1994. Applying sections 65A and 66F, the activity was held not to fall within service in relation to mining of mineral, oil or gas under section 65(105)(zzzy), because its essential character was the movement of coal. The conclusion was supported by Singh Transporters and Ambey Mining Pvt. Ltd., which held that transport inside mines does not become mining service merely by occurring within the mining area. On that basis, the service tax demand was unsustainable, and the related interest and penalty also failed. Case-Laws Service Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766881