Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 517 - AT - Service TaxClassification of services - Business Auxiliary Services or mining services - services of excavation, extraction, grading, sorting, crushing, screening, loading and transportation of iron ore - period April 2006 to October 2006 - HELD THAT:- The classification of activities of the assessee under BAS is no more res integra as the same is considered by this very Bench of CESTAT in the case of M RAMAKRISHNA REDDY VERSUS COMMR. OF C. EX. & CUS., TIRUPATHI [2008 (10) TMI 115 - CESTAT, BANGALORE] where it was held that the services rendered by the appellant are classifiable only under the category of “Mining Services” and therefore they would not be liable to service tax prior to 1-6-2007. In the present case, the primary activity of the appellant viz. winning minerals or raising iron ore from mines which was carried out through a separate contractor and as per the above order of this Bench, services relating to winning of minerals is held to be falling under the category of ‘mining services’ which has become taxable w.e.f. 01/06/2007. Period involved in the case in hand is April 2006 to October 2006 and hence, the demand cannot sustain - appeal allowed. Maintainability of appeal - monetary amount involved in the appeal - appropriating and allowing credit of service tax - HELD THAT:- The Government’s Litigation Policy, i.e. Instruction F.No.390/Misc./116/2017-JC dt. 22/08/2019 was issued whereby the monetary limit for filing appeal before this forum was enhanced to ₹ 50 lakhs, i.e. to say, any dispute involving less than ₹ 50 lakhs should not filed by the Revenue before the CESTAT and it has also been made clear in the said instructions that the same would apply to pending cases as well. The disputed amount in the case on hand is ₹ 45,26,438/- which is below the prescribed monetary limit for filing appeal by the Revenue and hence, in terms of the above instruction, the appeal becomes non-maintainable and the appeal is therefore dismissed in view of the Litigation Policy. Appeal allowed - decided in favor of assessee.
|