Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 995 - AT - Service TaxClassification of services - movement of coal within the mines from pitheads to the dispatch point - whether mining services or transport of goods by road services? - Reverse Charge Mechanism - Held that: - the issue is no more res integra, in view of the decision of this Tribunal in the case of Arjuna Carriers Pvt. Ltd. [2014 (11) TMI 1048 - CESTAT NEW DELHI], wherein this Tribunal has held that the transportation and handling of coal within the mining area would not be classifiable under Mining Service - appeal allowed - decided in favor of appellant.
|