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2018 (9) TMI 1511 - AT - Service TaxClassification of services - activities carried out by them in transporting/shifting the excavated coal from pit-head to dump yard - whether classified under the head mining services or under the head GTA Services? - Held that:- Hon’ble Supreme Court in C.C.E. & S.T., Raipur Vs. Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] has categorically held that such services rendered within the mining area cannot be taxed under the category of mining services. The activity of the appellant for transporting coal from the pit area to the place of stock yard as the activity of GTA. It is also on record that the said tax liability has already been discharged by Western Coal Fields under Reverse Charge Mechanism - question of double taxation also do not arise. Appeal allowed - decided in favor of appellant.
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