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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Classification of services - the activity undertaken i.e. ...


Coal Transport to Rail Sidings Classified as Goods Transport Agency Service u/s 65(105)(zzp), Not Mining Service.

February 14, 2019

Case Laws     Service Tax     AT

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”.

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