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2017 (6) TMI 1265 - CESTAT NEW DELHIClassification of services - Mining Services or not? - appellant has been providing services in the mining area to M/s South Eastern Coal Fields - demand of Service Tax - Held that:- Identical issue decided in the case of SHREE GANRAJ COAL TRANSPORT PVT. LTD, KANWAL COAL CARRIERS PVT. LTD. AND KUSMUNDA COAL TRANSPORT PVT. LTD. VERSUS CCE AND ST, RAIPUR [2017 (1) TMI 1599 - CESTAT NEW DELHI], where it was held that service is not classifiable under mining service, as held by the Revenue but the service is rightly classified under GTA Services - appeal allowed - decided in favor of appellant.
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