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2018 (8) TMI 1105 - AT - Service TaxClassification of services - goods transport service provided by the appellant to M/s SECL - whether the services would fall within the scope of “Mining Service” or under the “Transport of Goods by Road Service”? - Held that:- The activity undertaken by them is purely of transportation of the coal and it is in no way related to mining of the coal - The matter is no longer res Integra as it has already been decided by the Hon’ble Supreme Court in CCE & ST, Raipur V/s Singh Transporters [2017 (7) TMI 494 - SUPREME COURT], where it was held that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface - appeal allowed - decided in favor of appellant.
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