Dear Sirs,
Bangalore CESTAT in the case of KBN Enterprises (2013 (10) TMI 341 - CESTAT BANGALORE) has held that transportation of iron ore in goods carriage within the mine is not taxable under mining services. What do you think on the relevance/applicability of this case in the negative list based regime of service tax? my doubt is whether the service is taxable or not as per the present service tax provisions? Please justify your answer.
Thanks and regards,
Debate on Service Tax for Iron Ore Transport in Mining Areas: Is It Taxable or Exempt Under Negative List? A discussion on the applicability of service tax in the transportation of iron ore within a mining area under the negative list-based regime. A query was raised about whether such services are taxable. One response argued that it is taxable as it is not mentioned in the negative list. Another pointed out that authorities have been treating it as part of 'mining service,' denying exemptions. A third response referenced a past case where transportation within the mining area was deemed non-taxable, suggesting that such activities might not fall under taxable services. (AI Summary)
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