Mining Services Not Classified as Site Formation; Statutory Auditor Certificate Validates Tax Compliance for Specified Period

The HC affirmed the Tribunal's decision, dismissing the revenue's appeal. The key findings were: (i) mining services rendered by the assessee did not constitute site formation, clearance, excavation, or demolition services for the period 16.06.2005 to 31.05.2007; and (ii) the statutory auditor's certificate reconciling service tax discrepancies for 2008-09 was deemed valid, resulting in dropping the demand of Rs. 2,09,43,980/-. The court upheld the Tribunal's order, finding no merit in the revenue's contentions and rejecting their appeal with substantial questions of law answered against the revenue. .....

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