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    <title>2018 (7) TMI 1942 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the order demanding service tax on the appellant&#039;s activities before 01.06.2007. It held that the appellant&#039;s services constituted &quot;mining services&quot; due to the nature of the contract and activities performed, beyond mere site preparation. The decision emphasized that a composite contract covering multiple activities should be taxed separately as &quot;mining services&quot; post 01.06.2007, rather than under &quot;site preparation services.&quot;</description>
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      <title>2018 (7) TMI 1942 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=280201</link>
      <description>The Tribunal allowed the appeal, setting aside the order demanding service tax on the appellant&#039;s activities before 01.06.2007. It held that the appellant&#039;s services constituted &quot;mining services&quot; due to the nature of the contract and activities performed, beyond mere site preparation. The decision emphasized that a composite contract covering multiple activities should be taxed separately as &quot;mining services&quot; post 01.06.2007, rather than under &quot;site preparation services.&quot;</description>
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      <pubDate>Tue, 03 Jul 2018 00:00:00 +0530</pubDate>
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