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2017 (3) TMI 1365 - CESTAT NEW DELHIMining work - appellant have undertaken the work of prospecting mineral deposit, de-watering of mineral, removal of over burden, raising of china clay exposed after removal of over burden and loading china clay - whether the activity of appellant will be classified under mining services or under Cargo Handling Service? - after the introduction of tax entry for ‘mining service’ the appellant were registered with the department and were discharging service tax applicable - Held that: - Having examined the scope of work undertaken by the appellant as mentioned in the SCN, we find that the same is covered under the tax entry under Section 65(105)(zzzy) of the Finance Act, 1994. The clarification dated 28.02.2007 issued by CBEC states that mining service covers cite formation and clearance, excavation and earth moving and various outsourced activities provided for mining - appeal allowed - decided in favor of appellant.
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