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2010 (2) TMI 331 - CESTAT, KOLKATAStay-Business Auxiliary Service- the Applicant entered into a Contract for providing mining service to M/s. Tata Iron & Steel Co. The Mining Service’ relates to excavation, transportation of material etc. within the mining area and the ‘Mining Service’ comes under the purview of Service Tax with effect from 1-6-2007 and the present demand is prior to that period. The contention is that the composite Contract has been entered into for mining service which is not liable for Service Tax prior to 1-6-2007 and the demand is accordingly not sustainable. Held that- transportation within mining area is part of mining activity and not separately taxable. Prima facie strong case in favour of appellant as contract is for mining. Mining service subject to service tax from 1.6.2007 and present demand prior to such date. Pre-deposit waived.
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