https://www.taxtmi.com/caselaws?id=787993 The note addresses classification of intra mine movement of overburden/rejects/screened material: where transport is remunerated per trip or per tonne, evidenced by trip challans and weighbridge records, it is a post mining activity classifiable as Goods Transport by Road Service rather than Mining Service, and qualifies for Notification No. 34/2004 ST exemption when per consignment charges fall within the exemption threshold. It also treats limitation: where the department previously accepted the transport classification in earlier audits, invoking the extended period of limitation to reopen the same issue is impermissible; consequent demands under Mining Service and extended limitation were set aside. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787993 The note addresses classification of intra mine movement of overburden/rejects/screened material: where transport is remunerated per trip or per tonne, evidenced by trip challans and weighbridge records, it is a post mining activity classifiable as Goods Transport by Road Service rather than Mining Service, and qualifies for Notification No. 34/2004 ST exemption when per consignment charges fall within the exemption threshold. It also treats limitation: where the department previously accepted the transport classification in earlier audits, invoking the extended period of limitation to reopen the same issue is impermissible; consequent demands under Mining Service and extended limitation were set aside. Case-Laws Service Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787993