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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Handling and transportation of coal for SECL and MCL - Whether ...


Coal Transport to Railway Sidings Under Review for Taxable Service Status u/s 65 (105) (zzzy.

April 13, 2020

Case Laws     Service Tax     AT

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 defined under section 65 (105) (zzzy) of the Act? - activity would appropriately be classified under the head “transport of goods by road service” and the activity does not involve any service in relation to “mining of mineral” - AT

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