Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 571 - AT - Service TaxClassification of services - Cargo handling services/mining services - services of hiring of pay loader and tripper for loading and transport of the coal from different sidings including mechanically unloading and finished goods in mine areas - Held that:- Identical issue decided in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR VERSUS 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. The said definition has no apparent nexus with the activity undertaken and the service rendered - Appeal allowed - decided in favor of appellant.
|