Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’

Rashleela Enterprises Pvt Ltd Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that services such as handling and transportation of mineral from pithead to specific locations would be a post-mining activity and would be taxable under ‘cargo handling service’ or ‘GTA service’ and not under ‘mining services’. Facts- M/s. Rashleela Enterprises Pvt. Ltd. has filed this appeal to assail the order dated 01.02.2017 passed by the Commissioner. The Commissioner has held that the activities undertaken by the appellant in respect of the material/goods mentioned in the agreement would be levia...