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2013 (3) TMI 355 - AT - Service TaxClassification of Services - Composite services - excavation, picking, sorting, breaking, sizing and stacking, loading of iron ore into trucks, transporting to screening plant or railway siding, loading of ore into BG wagons at railway sidings and removal of rejects etc. - mining service versus Business Auxiliary Service - period 2005-06 - Held that:- guideline laid down by the Board’s Circular and as per the provision of Section 65A, the classification of service under composite contract is appropriately classifiable under mining service. The said mining services were not taxable services during the relevant period. The Revenue is trying to divide the contract which is not the case in the show-cause notice. - Therefore, division contract cannot be permitted at this stage and the grounds taken by the Revenue in their appeal are beyond the purview of show-cause notice. - Decided in favor of assessee.
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