TMI BlogClassification of services - the activity undertaken i.e. transportation of coal from pit–heads to the...Classification of services - the activity undertaken i.e. transportation of coal from pit–heads to the railway sidings within the mining areas is more appropriately classifiable u/s 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”. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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