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Transportation of coal in mining area wouldn't fall under category of mining service: SC

December 4, 2018[2018] 100 taxmann.com 60 (SC)
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GST/Service Tax: Where assessee was engaged in transporting coal from pit-head to dump yard within mining area and Tribunal held that said activity would not fall under category of 'mining services' and further held that value of diesel supplied free of cost by client to assessee would not become part of services rendered, Supreme Court dismissed appeal filed against judgment of Tribunal

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