https://www.taxtmi.com/caselaws?id=802368 Coal transportation with incidental loading retains its character as a transportation service and is not taxable as cargo handling. Classification of a composite service depends on its substance and essential character, and the statutory definition of cargo handling excludes transportation of goods. Movement of coal between specified locations, with loading ancillary to that movement, is therefore treated as transportation. An earlier final classification decision governs a subsequent period involving substantially the same activity where the activity and governing law remain unchanged and no material distinction is identified. en-us Mon, 02 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802368 Coal transportation with incidental loading retains its character as a transportation service and is not taxable as cargo handling. Classification of a composite service depends on its substance and essential character, and the statutory definition of cargo handling excludes transportation of goods. Movement of coal between specified locations, with loading ancillary to that movement, is therefore treated as transportation. An earlier final classification decision governs a subsequent period involving substantially the same activity where the activity and governing law remain unchanged and no material distinction is identified. Case-Laws Service Tax Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802368