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2019 (3) TMI 1284 - AT - Service TaxClassification of services - mining services or not - activity undertaken by the appellant under a contract with M/s Northern Coal Fields i.e. loading/ unloading of coal, transportation of Coal within the mining area, removal of over-burden coal within the mining area etc. - Held that:- The issue is no more res-integra. Tribunal in the case of M/s Ashirwad Equipments Pvt. Ltd. v/s Commissioner of Customs, Central Excise & Service Tax, Allahabad [2018 (9) TMI 1209 - CESTAT ALLAHABAD] has held that the said activities would not be taxable - appeal allowed - decided in favor of appellant.
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