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2017 (8) TMI 793 - AT - Service TaxClassification of services - Mining service - appellants have provided composite service with main focus on mining of China Clay, from the mines of the client - whether the service is to be classified under 'Mining service' or ‘site formation’ or ‘cargo handling’ for purpose of service tax? - Held that: - it is clear that these contracts involve raising of China Clay from the mines along with various connected activities - Tribunal in similar issues, in the case of M/s Kanak Khaniz Udyog Versus CCE, Jaipur-II [2017 (3) TMI 1365 - CESTAT NEW DELHI], has held that Having examined the scope of work undertaken by the appellant as mentioned in the SCN, we find that the same is covered under the tax entry under Section 65(105)(zzzy) of the Finance Act, 1994. The clarification dated 28.02.2007 issued by CBEC states that mining service covers cite formation and clearance, excavation and earth moving and various outsourced activities provided for mining - appeal allowed - decided in favor of appellant.
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