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2009 (5) TMI 108 - AT - Service TaxRecipient of GTA service - The appellants are actually a mining company. - The ore extracted from the pits is to be transported within mining area for further processing. For this purpose the appellants engaged trucks for transportation. Revenue proceeded against the appellant on the ground that they are the recipients of the service of GTA. – Tribunal in similar case have held that transportation of coal within the mining area is not subjected to service tax – stay granted
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