Mining Services Taxable Since June 1, 2007, Under Section 65(105)(zzzy); Circular No. 96/7/2007 Supersedes Previous Clarifications.
Services related to the mining of mineral, oil, or gas became taxable from June 1, 2007, under section 65(105)(zzzy). Any services provided in this sector to any person by another person are subject to service tax, with the service provider being liable for payment. Circular No. 96/7/2007, dated August 23, 2007, supersedes previous circulars and clarifications on service tax technical issues, including scope, classification, valuation, and exemptions. This circular effectively withdraws all prior clarifications regarding service tax technicalities.
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