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2008 (10) TMI 115 - AT - Service Tax
Site formation and clearance, excavation and earthmoving and demolition services - appellant remove the overburden & also excavate the Barytes Ore – site formation work undertaken by appellant is incidental to mining activity - contract cannot be vivisected for levying tax on portion relating to Site Formation - services rendered are classifiable as Mining Services – since Mining Service brought under tax net only w.e.f. 1-6-2007, so they would not be liable to service tax prior to 1-6-2007