Logistics Services in Mining Areas are Ancillary services, Not Mining services

BLA Infra -GKMWPL (J.V) Vs Commissioner of Service Tax (CESTAT Kolkata)

In the case of BLA Infra-GKMWPL JV Vs Commissioner of Service Tax, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, addressed whether the services provided by the appellant for the transportation of coal within mining areas, including incidental loading, fell under “Mining Services” or “Transportation Services” for service tax purposes. The appellant, M/s. BLA Infra-GKMWPL JV, contested a demand for ₹51,72,152 in service tax issued under “Minin

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