Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 730 - AT - Service TaxRectification of Mistake - Held that:- The dispute is only with regard to whether the activity of transport of the coal within the mining area will be classifiable under category of mining service or goods transport agency service. It is necessary to clarify that service tax amount paid by the appellant under agreement for loading of coal by classifying the same under mining service remains confirmed and appropriation of same by the original Adjudicating Authority is upheld. The final order No. 52632-52633 of 2018 dated 23rd July, 2018 is modified as required - ROM application allowed.
|