Transportation of coal in mining area couldn't be categorized as mining service

GST/Service Tax: Where assessee under two different agreements with South Eastern Coal Fields (SECL) provided services of loading and transportation of coal in mining area of SECL, activity of transportation of coal would fall under category of 'goods transport agency service' and not under category of 'mining service'

from www.taxmann.com Latest Case Laws https://ift.tt/2DtHsFn