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2018 (8) TMI 173 - AT - Service TaxClassification of services - Services of loading and transportation/movement of coal in the mining area - demand for the period upto 30/06/2012 when the service tax was levied on the basis of specified notified activities - demand for the period w.e.f. 01/07/2012, when the levy of service tax has been changed to a negative list basis. Demand for the period upto 30/06/2012 - activity of transportation of coal from the coal face to the railway siding - whether the services would be classifiable under the category of mining service or under transportation of goods by road service? - Held that:- The Apex court in the case of Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] has decided in identical circumstances that the activity cannot be charged under mining service but more appropriately classifiable under transportation of goods by road service - the demand of service tax for the period upto 31/06/2012 set aside. Demand for the period on or after 01/07/2012 - bundled services or not? - the case of Revenue is that the loading of coal on tippers on the coal face as well as transportation thereof upto the railway siding is to be considered as a bundled activity, whose essential character is mining - Held that:- Even though the activities of transportation of coal has taken place within the mining area, the Apex court in the Singh Transporters case has taken the view that such activity will be classifiable only under GTA and not under mining. In these circumstances, taking a different view for the period w.e.f. 01/07/2012 is not warranted - Even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to enjoy the benefit available to goods transport agency and cannot be bundled into a single service under Section 66F alongwith lifting of coal at the coal face into the activity of mining. Appeal allowed - decided in favor of appellant.
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