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2018 (9) TMI 1209 - AT - Service TaxClassification of services - services of loading and unloading of coal, transportation of coal, removal of over-burden coal within the mining area - whether classified under Mining Services or under Cargo Handling Services? - Held that:- In the case of Sarvmangla Construction Co. v. CCE & ST, Raipur [2016 (9) TMI 1023 - CESTAT NEW DELHI], identical services provided by the appellant to M/s.South Eastern Coalfield, were held as not taxable - appeal allowed - decided in favor of appellant.
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