2017 (7) TMI 494 - SUPREME COURT

Classification of services - mining service or GTA Service - Transportation of coal - Whether the goods i.e. coal transported by the respondent–Singh Transporters from the pit-heads to the railway sidings would fall within taxable service as defined under Section 65(105) (zzzy) of the Service Tax Act of 1994 or as defined under Section 65(105)(zzp) of the Act? - definition of the term 'mines” under Section 2(j) of the Mines Act, 1952 - Held that: - a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface. The said definition has no apparent nexus with the activity undertaken and the service rendered - appeal dismissed - decided against appellant.