https://www.taxtmi.com/caselaws?id=771726 The Calcutta HC allowed the appeal in part, ruling that cargo handling activities performed as part of a composite mining services contract cannot be bifurcated for separate service tax demands. The court noted that under the original 1997 agreement, the assessee provided all services up to coal loading at railway siding, but a 2010 amendment restricted their work to coal stacking at pithead only. The HC held that handling, loading, and unloading of coal/minerals within the mine premises constituted integral parts of mining services under the composite contract and could not be separately taxed as cargo handling services, citing precedent from Allahabad HC. en-us Wed, 14 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771726 The Calcutta HC allowed the appeal in part, ruling that cargo handling activities performed as part of a composite mining services contract cannot be bifurcated for separate service tax demands. The court noted that under the original 1997 agreement, the assessee provided all services up to coal loading at railway siding, but a 2010 amendment restricted their work to coal stacking at pithead only. The HC held that handling, loading, and unloading of coal/minerals within the mine premises constituted integral parts of mining services under the composite contract and could not be separately taxed as cargo handling services, citing precedent from Allahabad HC. Case-Laws Service Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771726