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2018 (4) TMI 538 - AT - Service TaxClassification of services - shifting of Mineral Ore from the Mining Pit head to the Stock yard within the mining area - whether the activity is of transportation service or mining services? - reverse charge mechanism - Held that: - in case of Singh Transporter [2017 (7) TMI 494 - SUPREME COURT] the Hon’ble Supreme Court held that the transportation of coal from pit heads to railway sidings is an activity of goods transport and not mining service. Liability of tax - reverse charge mechanism - Held that: - the Appellant were charging separately for service of screening and transportation by raising separate bills - In case of Jai Jawan coal Carriers [2014 (6) TMI 393 - CESTAT NEW DELHI] this tribunal has held that when in purchase orders different separate charges for transportation are defined in that case the transportation is treatable as separate contract and the liability of payment of service tax is on recipient of Service. The service is not mining service but goods transportation service on which service tax is payable under reverse charge basis by the service recipient - appeal dismissed - decided against Revenue.
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