https://www.taxtmi.com/caselaws?id=787993 Transportation of excavated minerals, overburden, rejects and screened material within a mining area may constitute goods transport by road service rather than mining service where the activity is confined to road movement, supported by trip challans and weighment, and paid per trip or per tonne. Notification No. 34/2004-ST exempts qualifying individual consignments where the prescribed threshold is met, making a mining-service demand unsustainable on those facts. Extended limitation cannot be invoked to reopen the same classification and exemption issue when prior departmental audits had accepted that position and the relevant facts were already known to the department. 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 Transportation of excavated minerals, overburden, rejects and screened material within a mining area may constitute goods transport by road service rather than mining service where the activity is confined to road movement, supported by trip challans and weighment, and paid per trip or per tonne. Notification No. 34/2004-ST exempts qualifying individual consignments where the prescribed threshold is met, making a mining-service demand unsustainable on those facts. Extended limitation cannot be invoked to reopen the same classification and exemption issue when prior departmental audits had accepted that position and the relevant facts were already known to the department. Case-Laws Service Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787993