Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1023 - AT - Service TaxClassification and Taxability - mining service - service provided by the appellants for transportation of goods within the mining area - Held that:- the issue involved in this case is squarely covered by the decision of the Tribunal in the case of Arjuna Carriers Pvt. Ltd. Vs. CST, Raipur [2014 (11) TMI 1048 - CESTAT NEW DELHI] wherein it has been held that mere handling of coal and movement of the same through the motor vehicles or any other means of transport would not constitute mining service for the purpose of levy of service tax. Therefore, the impugned service is not classifiable as mining service. - Decided in favour of appellant
|