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    <title>2018 (2) TMI 687 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision, ruling that the mining services provided by the company were integral to mining operations and not taxable under business auxiliary service. The Department&#039;s appeal was dismissed, confirming that the activities fell within the scope of mining activities, in line with previous decisions and higher court judgments. This case underscores the significance of consistent application of tax laws and reliance on established legal interpretations to determine tax liabilities accurately.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision, ruling that the mining services provided by the company were integral to mining operations and not taxable under business auxiliary service. The Department&#039;s appeal was dismissed, confirming that the activities fell within the scope of mining activities, in line with previous decisions and higher court judgments. This case underscores the significance of consistent application of tax laws and reliance on established legal interpretations to determine tax liabilities accurately.</description>
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