Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Classification of services - Even for the period w.e.f. ...


Coal Transport to Railway Still Covered Under Goods Transport Benefits; Not Combined with Mining Services u/s 66F.

August 3, 2018

Case Laws     Service Tax     AT

Classification of services - Even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to enjoy the benefit available to goods transport agency and cannot be bundled into a single service under Section 66F alongwith lifting of coal at the coal face into the activity of mining.

View Source

 


 

You may also like:

  1. The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

  2. Handling and transportation of coal for SECL and MCL - Whether coal transported from pitheads of the mines to the railway sidings would fall within the taxable service...

  3. 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...

  4. Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste...

  5. Classification of services - loading, transport and unloading of coal from mining - The service provided by the appellants have rightly been classified in the Goods...

  6. Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction

  7. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

  8. Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport

  9. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

  10. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

  11. Classification of service - loading agreement for loading of coal from coal face into tipper trucks - service is not classifiable under mining service - AT

  12. Classification of service - Cargo Handling Service or otherwise? - activity of transportation of the minerals from the mine’s pithead to the railway siding (part of the...

  13. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

  14. Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that...

  15. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

 

Quick Updates:Latest Updates