Coal Transport to Railway Still Covered Under Goods Transport Benefits; Not Combined with Mining Services u/s 66F.

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....Classification of services - Even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to enjoy the benefit available to goods transport agency and cannot be bundled into a single service under Section 66F alongwith lifting of coal at the coal face into the activity of mining.....