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2018 (9) TMI 1510 - AT - Service TaxClassification of services - supply of explosives to the service recipient and also supervise the use of the same - Mining of Mineral Oil and Gas Services or not? - Held that:- Mere supply of explosives and accessories was held as not involving any service element so as to attract service tax. However, in the present case apart from supply of explosives the appellant was also supervising the use of the same in the mines. The entire facts have to be adjudged from the terms of the contract and agreement - matter remanded to the original adjudicating authority for examining the entire aspect afresh - appeal allowed by way of remand.
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