Classification of services - the activity undertaken i.e. ...
Service Tax
February 14, 2019
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”.
View Source