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Service Tax - Highlights / Catch Notes

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CESTAT New Delhi ruled on the classification of service ...


Transporting coal from pit heads to railway sidings not classified as mining services, but as GTA services.

Case Laws     Service Tax

June 4, 2024

CESTAT New Delhi ruled on the classification of service regarding transportation of coal from mining areas to railway sidings. The issue was whether it falls u/s 'mining service' or 'GTA service'. The Tribunal, citing precedent cases, held that transport of mined goods is classifiable under GTA services, not mining services. The decision in favor of the assessee was based on previous rulings and the lack of nexus between mining services and coal transport. The department's reliance on a different case was deemed inapplicable. The order was set aside for violating previous decisions, deeming it an act of judicial indiscipline. The appeal was allowed.

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