https://www.taxtmi.com/caselaws?id=786631 Post-mining transportation of crushed coal under work orders for hauling tippers was held to be Goods Transport Agency service, not "Mining of mineral, oil or gas service", because the ordinary meaning of mining covers extraction and allied mining operations rather than transport after extraction. The phrase "in relation to" could not be stretched to cover every activity within a mining area, and the actual nature of the work controlled classification. As the recipient had already treated the service as transportation under the GTA category and the relevant circular supported that view, the demand of service tax, interest and penalty was unsustainable and was set aside. en-us Thu, 25 Sep 2025 00:00:00 +0530 Tue, 17 Feb 2026 07:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786631 Post-mining transportation of crushed coal under work orders for hauling tippers was held to be Goods Transport Agency service, not "Mining of mineral, oil or gas service", because the ordinary meaning of mining covers extraction and allied mining operations rather than transport after extraction. The phrase "in relation to" could not be stretched to cover every activity within a mining area, and the actual nature of the work controlled classification. As the recipient had already treated the service as transportation under the GTA category and the relevant circular supported that view, the demand of service tax, interest and penalty was unsustainable and was set aside. Case-Laws Service Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786631