Taxable service mining of mineral oil or gas: provider liable for service tax and consolidated guidance governs scope. Services in relation to extraction activities are taxable under the service tax entry for mining of mineral, oil or gas effective 01-06-2007. Any services provided to any person by any other person in relation to such mining are covered; the receiver is any person, the provider is any other person, and the provider is liable to pay service tax. A consolidated administrative circular supersedes prior technical clarifications on scope, classification, valuation, export/import of services and exemptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxable service mining of mineral oil or gas: provider liable for service tax and consolidated guidance governs scope.
Services in relation to extraction activities are taxable under the service tax entry for mining of mineral, oil or gas effective 01-06-2007. Any services provided to any person by any other person in relation to such mining are covered; the receiver is any person, the provider is any other person, and the provider is liable to pay service tax. A consolidated administrative circular supersedes prior technical clarifications on scope, classification, valuation, export/import of services and exemptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.