https://www.taxtmi.com/caselaws?id=75385 A composite mining contract involving excavation, overburden removal, drilling, blasting, transportation, screening, crushing and raising of ore was held to be essentially mining in character. Because mining service became taxable only from 1-6-2007, the contract could not be artificially split to levy service tax under Business Auxiliary Service for the earlier period, and the demand was unsustainable. Penalties were also not maintainable where the authorities found no fraud, collusion, wilful misstatement or intention to evade tax, so relief from penalty was upheld. en-us Mon, 13 Jul 2009 00:00:00 +0530 Sat, 19 Apr 2014 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75385 A composite mining contract involving excavation, overburden removal, drilling, blasting, transportation, screening, crushing and raising of ore was held to be essentially mining in character. Because mining service became taxable only from 1-6-2007, the contract could not be artificially split to levy service tax under Business Auxiliary Service for the earlier period, and the demand was unsustainable. Penalties were also not maintainable where the authorities found no fraud, collusion, wilful misstatement or intention to evade tax, so relief from penalty was upheld. Case-Laws Service Tax Mon, 13 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75385