Loading & Transportation of coal Service cannot be classified as ‘mining services’

Commissioner of Service Tax Vs N.P. Earth Movers Pvt. Ltd.(CESTAT Delhi)

The records indicate that M/s Western Coalfield Ltd. had awarded a contract to the respondent for loading and transfer of coal from one place to another in the licensed area of its mines situated at Wani and Majri and it was noticed by the department that the respondent did not pay service tax under the category of ‘mining services’ contemplated under section 65(105)(zzzy) of the Finance Act, 1994³. This service was made

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