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2018 (2) TMI 687 - AT - Service TaxClassification of services - agreement with M/s. MALCO to carry out mining services - Business Auxiliary Services or mining services - Held that: - This Tribunal in the respondent’s own case, M/s. Thirumala Enterprises Versus Commissioner of Central Excise, Salem [2018 (2) TMI 288 - CESTAT CHENNAI] has set aside the demand for the earlier period holding 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 - appeal dismissed - decided against Revenue.
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