Transport charges cannot be included in valuation for mining services

Commissioner of Service Tax Vs Tycoon Industries Private Limited (CESTAT Kolkata)

We find that it is not in dispute that the transport services have been provided within the mining area of Tata Steel Limited (TSL) by the TSL and the same relates to Transportation of raw coal from colliery pit head to power plant and crusher plant and there from to the washeries; railway sidings, stock yard and such other destinations as specified by TSL and transportation of dolomite, within the respective areas under West Bokaro Mines, Chha

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