Coal Transportation Not Taxable as Mining Service as No Consignment Notes Were Issued: CESTAT Kolkata

Devendra Nath Mahato & Sons Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Service Tax Demand Quashed Because Coal Transport Activity Was Misclassified as Mining Service; No Service Tax on Coal Transportation Because Activity Fell Under Negative List Entry: CESTAT; Mining Service Classification Rejected Because Contract Was Limited to Transportation of Coal; Coal Movement Through Public Roads Not Mining Service, Service Tax Demand Set Aside. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, allowed the appeal filed by a transporter engaged in t...