https://www.taxtmi.com/caselaws?id=343517 A composite quarry contract covering sizing, sorting, drilling, blasting, loading and incidental transport was treated as part of mining operations rather than a stand-alone cargo handling arrangement. The analysis emphasised that the work had to be read as a whole, with transport only incidental to extraction and movement from the quarry benches. Mining Service entered the service tax net only from 01.06.2007, and the Board's circular stated that coal cutting or mineral extraction and lifting within mining operations were not taxable before that date. On that basis, similar composite contracts were said to fall within Mining Service and not under Cargo Handling Service for the earlier period. en-us Wed, 29 Mar 2017 00:00:00 +0530 Fri, 22 Sep 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343517 A composite quarry contract covering sizing, sorting, drilling, blasting, loading and incidental transport was treated as part of mining operations rather than a stand-alone cargo handling arrangement. The analysis emphasised that the work had to be read as a whole, with transport only incidental to extraction and movement from the quarry benches. Mining Service entered the service tax net only from 01.06.2007, and the Board's circular stated that coal cutting or mineral extraction and lifting within mining operations were not taxable before that date. On that basis, similar composite contracts were said to fall within Mining Service and not under Cargo Handling Service for the earlier period. Case-Laws Service Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343517