The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that transportation services within mines constitute goods transport agency (GTA) services. The assessee, M/s. Tycoon Industries Private Limitedis working inside the mining area as per an agreement entered into with M/s. Tata Steel Limited (TSL). During assessment proceedings, the Commissioner dropped the demand of service tax amounting to Rs. 7,18,33,115/- on Mining services under section 73(1) of the Finance Act, 1994 by holding that the activity of transportation within the mines as per the work orders cannot be classified as mining services
Source Taxscan
