https://www.taxtmi.com/caselaws?id=465034 The Tribunal held that the appellant's coal transportation activities, both within and outside the mining area, including shifting and feeding of coal into hoppers, are classifiable as "Goods Transport Agency Services," not "Mining Services." Consequently, service tax liability on such transportation lies on the service recipient under the reverse charge mechanism, and the demand relating to transportation within mining was set aside. For the residual confirmed demand of Rs. 15,156/-, the matter was remanded to the adjudicating authority for verification of payment and interest, with penalty on this amount waived. The appeal was partly allowed and disposed. en-us Thu, 20 Feb 2025 00:00:00 +0530 Tue, 02 Dec 2025 21:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465034 The Tribunal held that the appellant's coal transportation activities, both within and outside the mining area, including shifting and feeding of coal into hoppers, are classifiable as "Goods Transport Agency Services," not "Mining Services." Consequently, service tax liability on such transportation lies on the service recipient under the reverse charge mechanism, and the demand relating to transportation within mining was set aside. For the residual confirmed demand of Rs. 15,156/-, the matter was remanded to the adjudicating authority for verification of payment and interest, with penalty on this amount waived. The appeal was partly allowed and disposed. Case-Laws Service Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465034