The HC affirmed the Tribunal's decision, dismissing the ...

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

May 31, 2025

Case Laws Service Tax HC

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.

View Source

← Previous Next →

The HC affirmed the Tribunal's decision, dismissing the ...

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

May 31, 2025

Case Laws Service Tax HC

You may also like:

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

Classification of services - The work undertaken by the appellant makes the site fit and ready for coal mining, but the mining of coal is not the work alloted to be...

1. The services provided by the appellant amounted to mining activities and fell within the scope of "mining services" u/s 65(105)(zzzy) of the Finance Act, 1994,...

The activities of services under consideration are to be treated as an activity auxiliary to the mining, their contract being indivisible contract. Such services are not...

Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as...

CESTAT determined that screening and grading of iron ore constitutes mining services under MMDRA Act, 1957. The tribunal classified the appellant's services as mining...

Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

Classification of Services - Site formation and clearing services or mining services? - Water sprinkling is an activity that is required to prevent the dispersal of dust...

Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and...

Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste...

Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

Nature of composite works contract - w.e.f. 01/6/2007 when the activity of the appellant has been accepted by the Department as mining service, for the period prior to...

When w.e.f. 01/6/07 the activity of the appellant has been accepted by the Department as mining service, for the period prior to 01/6/07, the same activity cannot be...

Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both...

Quick Updates: