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2017 (7) TMI 1222 - SC ORDERClassification of services - transportation of coal within the mine - Held that:- The issue is covered by the decision 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 - appeal dismissed - decided against Revenue.
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