https://www.taxtmi.com/caselaws?id=792464 Transportation of raw coal from the mine to the washery and washery rejects to the power plant through public roads was treated as transportation of goods, not mining service. Because no consignment note was issued, the activity did not fall within goods transport agency service and remained within the negative list under Section 66D(p)(i)(A) of the Finance Act, 1994. On that basis, the demand of service tax was not sustainable for the material period, and the related demand, interest, and penalties were set aside in favour of the assessee. en-us Thu, 21 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792464 Transportation of raw coal from the mine to the washery and washery rejects to the power plant through public roads was treated as transportation of goods, not mining service. Because no consignment note was issued, the activity did not fall within goods transport agency service and remained within the negative list under Section 66D(p)(i)(A) of the Finance Act, 1994. On that basis, the demand of service tax was not sustainable for the material period, and the related demand, interest, and penalties were set aside in favour of the assessee. Case-Laws Service Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792464