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2019 (3) TMI 869 - AT - Service TaxClassification of services - mining services or GTA Services - transportation of coal through tipper / dumpers to the railway sidings or dispatch points situated within the mines for M/s. South Eastern Coal Fields Ltd. - period from April 2012 to March 2013 - Held that:- In the case of H N Coal vs. CCE & ST Raipur [2018 (8) TMI 173 - CESTAT NEW DELHI] in which one of the issues considered by the Tribunal was the transportation of coal within the mining area. The Tribunal has taken the view that this activity will be chargeable to service tax only under the category of ‘Goods Transportation Agency’ service - Even for the period commencing from 01 July 2012 when the negative list regime was introduced, the Tribunal held that the services will continue to be liable for service tax under the category of Goods Transportation Agency service’ - appeal allowed - decided in favor of appellant.
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