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2018 (2) TMI 288 - AT - Service TaxClassification of services - appellants had entered into an agreement with M/s. MALCO to carry out mining services - Business Auxiliary Services or mining services - Held that: - similar issue decided in the case of M/s. Thriveni Earthmovers Pvt. Ltd. Versus Commissioner of Central Excise, Salem [2009 (4) TMI 9 - CESTAT CHENNAI], where it was held that activity of loading and transportation of limestone and rejects from mine head to crushing premises under taken within mining area and covered by Mines Act, 1952 would not be taxable under Business Auxiliary Service - levy of service tax as business auxiliary services cannot then be sustained - appeal allowed.
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