TMI Blog2017 (7) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... service as defined under Section 65(105) (zzzy) of the Service Tax Act of 1994 or as defined under Section 65(105)(zzp) of the Act? - definition of the term 'mines” under Section 2(j) of the Mines Act, 1952 - Held that: - a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act of 1994 [for short the Act ) or as defined under Section 65(105)(zzp) of the Act. 4. The aforesaid two provisions of the Act are in the following terms. 65. Definitions: ........ (105) taxable service means any service provided or to be provided,- ..... (zzp) to any person, by a goods transport agency, in relation to transport of goods by road in a goods ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtion of Section 65(105)(zzzy), extracted above, effective from 1st June, 2007. 6. Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within the mining areas is more appropriately ..... X X X X Extracts X X X X X X X X Extracts X X X X
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