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2023 (7) TMI 1063 - AT - Service TaxClassification of services - transportation of goods by road service or not - transporting mined ore from the top to the bottom i.e. mine head to pit head and to the Railway siding situated within the mines area - period October 2007 to March 2011 - HELD THAT:- The issue of levy of service tax on providing services for transportation of ore within the mining area for the period post-01/06/2007, after the introduction of the levy viz. “Mining of Minerals, Oil or Gas” services, has been settled by the Hon’ble Supreme Court 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 the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within the mining areas is more appropriately classifiable under Section 65(105)(zzp) of the Act, namely, under the head “transport of goods by road service” and does not involve any service in relation to “mining of mineral, oil or gas” as provided by Section 65(105)(zzzy) of the Act. The principle laid down by the Hon’ble Supreme Court is squarely applicable to the facts of the present case. Consequently, the impugned orders are set aside - appeal allowed.
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