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Transportation charges

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(Querist)
22 December 2014 Whether service tax is applicable on transportation charges paid for transportation of iron ore in mining area under mining service category.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 December 2014 The transport of coal in both the cases, within mines and outside mines is in the nature of transport of goods by road. Therefore, such movement of goods is covered under taxable service.
Hence it is applicable for iron ore also.
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