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2017 (1) TMI 1599 - AT - Service TaxClassification of services - transportation of coal within the mine - whether to be classified under GTA Services or under the head Mining Services? - Held that:- In Arjuna Carriers Pvt. Limited [2014 (11) TMI 1048 - CESTAT NEW DELHI] the Tribunal held that service is not classifiable under mining service, as held by the Revenue - the service is rightly classified under GTA Services - appeal allowed - decided in favor of appellant.
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