Coal transported from pitheads of mines to railway sidings is not mining service

Chhaya Mahalley Vs Commissioner, Customs, Central Excise & CGST (CESTAT Delhi) The issue as to was 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 Finance Act was examined by the Supreme Court in Singh Transporters. The Supreme Court held that the activity would appropriately be classified under the head “transport of goods by road” service and the activity does not involve any taxable service in relation to “mining of mineral” as contemplated under section 65(105) (zzzy) o...