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2016 (12) TMI 1131 - CESTAT, KOLKATANature of various activities provided in the mines of the service recipient - Whether the activities undertaken by the appellant for service recipient Tata Steels, amounts to providing of ‘Mining Services’ and whether the same could be taxed as ‘Site Preparation Services’ and ‘Cargo Handling Services’ etc. before 18.06.2007, the date when ‘Mining Service’ was specifically brought under the Service Tax net? - Held that: - Service Tax as ‘Site formation Service’ could be levied if there is a ‘Service Contract Simplicator’ to that effect. However, once the contract is a composite contract for the entire activities from Site formation to segregation of Ores then the same has to be charged as a separate service (Mining Services), which was made chargeable to Service Tax w.e.f. 18.06.2007 only. Such operations under a composite contract cannot be treated as ‘Site formation’ or ‘Cargo Handling Service’ before 18.06.2007 - Appeal is allowed holding that activities undertaken by the appellant under a composite contract will amount to providing ‘Mining Services’ which were made chargeable to Service Tax only with effect from 18.06.2002. Time bar - Held that: - We have not gone into the time bar aspect of the demand as on merits the appeal has been allowed in favour of the appellant. Appeal allowed - decided in favor of appellant.
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