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2018 (3) TMI 927 - AT - Service TaxClassification of services - transportation of coal in contractor’s tipping trucks from Bina to Kakri Wharfwall (MGR-Anpara), including manual breaking of coal to (-) 200mm size and loading of coal into contractor’s tipping trucks and MGR wagons both with the help of contractor’s payloaders -whether classified under Mining of Mineral, Oil or Gas Services or otherwise? Held that: - Central Board of Excise & Customs C.B.E.C. Circular F. No. 232/2/2006-CX.4 dated 12/11/2007 has clarified that handling and transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outside the mine are post-mining activities and could be chargeable to Service Tax under the relevant taxable services, i.e., “Cargo Handling Service” and “Goods Transport by Road”. The demand under “Mining of Mineral, Oil or Gas Services” raised through the said SCN is not sustainable - appeal allowed - decided in favor of appellant.
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