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2009 (4) TMI 9 - CESTAT CHENNAI
Whether movement of limestone and rejects in the mining area involve Cargo Handling Service - As the appellants were registered with the Department as a provider of mining services with effect from 1.6.2007, the same activity could not be taxed under cargo handling service for the material period prior to 1.6.07 - activity made liable to service tax from a particular date was not taxable under a pre-existing service category when definition of earlier categories was not changed – appeal allowed