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2017 (9) TMI 1326 - AT - Service TaxMining services - the appellant is described as Contractor for the mines owner and was required to undertake mining, crushing, screening and transportation of different materials from the mines making use of their technical, commercial and managerial expertise - Department was of the view that the activities carried out by the appellant for the mine owner are to be considered as taxable service classifiable under the category of mining of mineral, oil or gas falling under Sub-clause (zzzy) of Section 65 (105) - Held that: - the nature of activity carried out by the appellant for the mine owner is covered by the definition of mining service under Section 65 (105) sub-clause (zzzy).It is further seen from the agreement that the appellant is required to employ workmen, providing tools etc. and required to undertake mining activity of individual mines - Sub-clause (zzzy) of Section 65 (105) of the Finance Act, 1944, defines the taxable service under the category of Mining of Mineral Oil and Gas service as the service to be provided to any person in relation to mining of mineral oil or gas. It is further seen that the mine owner (who can be considered as service receiver) pays consideration to the service provider. Consequently, the appellant will be liable to pay service tax on the value of taxable service received by them during the period - appeal dismissed - decided against appellant.
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