https://www.taxtmi.com/caselaws?id=207048 Whether mining services were taxable and whether paid service tax was refundable: CESTAT examined a prior Commissioner's order (30-9-2005) in favor of the service provider holding the catalogued mining-related services not chargeable to service tax for April 2000-March 2002; that order was not appealed and stands unchallenged. Reliance on that unappealed administrative adjudication formed the legal basis to reject the subsequent demand and the learned Commissioner's contrary reasoning as unsustainable. Outcome: the demand proceedings were set aside and the respondent's refund claim sustained to the extent found due. en-us Thu, 09 Dec 2010 00:00:00 +0530 Sat, 17 Jan 2026 11:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207048 Whether mining services were taxable and whether paid service tax was refundable: CESTAT examined a prior Commissioner's order (30-9-2005) in favor of the service provider holding the catalogued mining-related services not chargeable to service tax for April 2000-March 2002; that order was not appealed and stands unchallenged. Reliance on that unappealed administrative adjudication formed the legal basis to reject the subsequent demand and the learned Commissioner's contrary reasoning as unsustainable. Outcome: the demand proceedings were set aside and the respondent's refund claim sustained to the extent found due. Case-Laws Service Tax Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207048