Service tax on open cast mining activities clarified: excavation, loading and transport treated as taxable services. Excavation and removal of overburden in open cast mining constitute excavation taxable under the site formation and clearance, excavation and earthmoving and demolition service. Extraction by contractors qualifies as production/processing for the client and is taxable as business auxiliary service. Loading and unloading of coal or overburden falls under cargo handling service. Road transport of coal by providers issuing or required to issue consignment notes is taxable under goods transport agency service, and omission to issue the note is a procedural infraction that does not negate taxability.
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Provisions expressly mentioned in the judgment/order text.
Service tax on open cast mining activities clarified: excavation, loading and transport treated as taxable services.
Excavation and removal of overburden in open cast mining constitute excavation taxable under the site formation and clearance, excavation and earthmoving and demolition service. Extraction by contractors qualifies as production/processing for the client and is taxable as business auxiliary service. Loading and unloading of coal or overburden falls under cargo handling service. Road transport of coal by providers issuing or required to issue consignment notes is taxable under goods transport agency service, and omission to issue the note is a procedural infraction that does not negate taxability.
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