2015 (1) TMI 1284

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..... ce clearly falls in the scope of GTA service and the service recipient, is paying service tax accordingly under reverse charge mechanism - Held that:- prima facie the activity would fall under the scope of GTA and not under the scope of mining service. The fact that the service recipient, namely, SECL, has already deposited the service tax for this service under GTA service under reverse charge me .....

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..... osed of by a common order. 2. The appellants had entered into two agreements, one of which was for transportation of coal from coal quarries/faces/bunkers/surface, etc., to various railway siding/dumps/stock yards, etc., within the mining areas. The service tax has been demanded treating this activity as mining service. The appellants have contended that the service clearly falls in the scope o .....

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..... ine/factory or for transportation outside the mine; These activities are post-mining activities and are chargeable to service tax under the relevant taxable services, i.e., Cargo Handling Service and Goods Transport by Road . However, in case, such transportation is undertaken by mechanical systems, such as conveyor belt system, ropeway stem, merry-go-round system, etc. and the same is not t .....

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