https://www.taxtmi.com/caselaws?id=766881 CESTAT Kolkata held that transportation services provided within mines cannot be classified as mining services for service tax purposes. The appellant rendered transportation activities within mines, which the adjudicating authority incorrectly classified as mining services solely because they were performed within mine premises. Applying classification principles under sections 65A and 66F of Finance Act 1994, the tribunal determined these services are appropriately classified as transportation services, not mining services. Transportation constitutes post-mining logistic activity distinct from mineral extraction activities. The service tax demand under mining services category was unsustainable. Appeal allowed. en-us Thu, 20 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766881 CESTAT Kolkata held that transportation services provided within mines cannot be classified as mining services for service tax purposes. The appellant rendered transportation activities within mines, which the adjudicating authority incorrectly classified as mining services solely because they were performed within mine premises. Applying classification principles under sections 65A and 66F of Finance Act 1994, the tribunal determined these services are appropriately classified as transportation services, not mining services. Transportation constitutes post-mining logistic activity distinct from mineral extraction activities. The service tax demand under mining services category was unsustainable. Appeal allowed. Case-Laws Service Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766881