https://www.taxtmi.com/caselaws?id=221589 The Tribunal upheld the impugned order, dismissing Revenue's appeal as the activities were correctly classified under mining services, not Business Auxiliary Service, and were not taxable during the relevant period. The attempt to divide the contract by Revenue was deemed beyond the show-cause notice's scope. The Tribunal cited relevant provisions of the Finance Act and a Board's Circular to emphasize the need to determine the essential character of the service provided, leading to the rejection of Revenue's arguments. en-us Thu, 22 Sep 2011 00:00:00 +0530 Fri, 22 Aug 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221589 The Tribunal upheld the impugned order, dismissing Revenue's appeal as the activities were correctly classified under mining services, not Business Auxiliary Service, and were not taxable during the relevant period. The attempt to divide the contract by Revenue was deemed beyond the show-cause notice's scope. The Tribunal cited relevant provisions of the Finance Act and a Board's Circular to emphasize the need to determine the essential character of the service provided, leading to the rejection of Revenue's arguments. Case-Laws Service Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221589