https://www.taxtmi.com/caselaws?id=786521 Transportation of coal and civil construction activities constitute post mining logistics and separate services rather than services "in relation to" mining; accordingly such activities are classifiable as goods transport agency and construction services and not as mining service, and demands on that basis are unsustainable. Proceedings based on audited books did not establish suppression with intent to evade tax, therefore the extended period of limitation under Section 73 cannot be invoked and the demand for the covered years is barred by the normal limitation period; appeals allowed with consequential reliefs. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786521 Transportation of coal and civil construction activities constitute post mining logistics and separate services rather than services "in relation to" mining; accordingly such activities are classifiable as goods transport agency and construction services and not as mining service, and demands on that basis are unsustainable. Proceedings based on audited books did not establish suppression with intent to evade tax, therefore the extended period of limitation under Section 73 cannot be invoked and the demand for the covered years is barred by the normal limitation period; appeals allowed with consequential reliefs. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786521