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2019 (2) TMI 675 - AT - Service TaxClassification of services - Mining service or GTA Service - activity of mining and transportation of goods - whether the appellants were engaged in the activity of mining and transportation of goods, under the fact that the appellant have paid tax under the category of “Mining Service for the Mining Activity” and have paid tax on the transportation activity under the GTA? - extended period of limitation. Held that:- The appellant have got separate registration for both the categories of service that is mining service and GTA service along with other services. Further in the agreement, separate rates were mentioned for the mining activity and for the transportation activity. Further, it is admitted fact that the appellants have also transported the mineral mined by other entities also - 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] opined that the activity undertaken by Singh Transporters i.e. transportation of coal from pit –heads to the railway sidings within the mining areas is more appropriately classifiable under Section 65(105) (zzp) i.e. GTA service and it is not involved in the service in relation to the “mining of mineral”, oil or gas” as provided by Section 65(105) (zzzy) of the Act. Appeal allowed - decided in favor of appellant.
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