In Brief
Singh Transporters transported coal from mining pit-heads to railway sidings and was assessed for service tax under the 'mining services' category by the Revenue. The Supreme Court held that such transportation is correctly classifiable as 'transport of goods by road service' rather than as a mining service. The Court reasoned that the nature of the service—goods transport—is distinct from the mining activity itself, and the Mines Act definition does not alter this characterisation. The Revenue's appeal was dismissed.
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