2017 (7) TMI 1222 - SCH - Service Tax

Classification of services - transportation of coal within the mine - Held that - The issue is covered by the decision in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX RAIPUR VERSUS SINGH TRANSPORTERS 2017 (7) TMI 494 - SUPREME COURT where it was 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 - appeal dismissed - decided against Revenue.

Summary

The Supreme Court of India dismissed Civil Appeals based on an earlier order from 2017. The delay was condoned, and the appeals were dismissed in line with the previous order.