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2017 (2) TMI 103 - AT - Service TaxClassification of service - loading agreement for loading of coal from coal face into tipper trucks - transportation agreement for movement of coal from coal face to railway siding or dump yard within the mining area - whether the services are classified as mining services or GTA services? - Held that: - similar issue came for decision by the Tribunal with reference to contract with SECFL by other service providers. 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 - appeal allowed - decided in favor of appellant.
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