https://www.taxtmi.com/caselaws?id=386269 Composite raising contracts for iron ore mining were treated as a single mining operation, with drilling, blasting, excavation, extraction, screening, sorting and processing forming one integrated activity. The text states that, for the period before 1 June 2007, such work was outside Business Auxiliary Service and site formation service because its essential character was mining, and mining service entered the tax net only from that date. It also notes that a consolidated demand cannot be sustained by splitting a composite contract into separate taxable heads without proper valuation and apportionment. Penalties were set aside where the dispute was interpretational. en-us Tue, 24 Sep 2019 00:00:00 +0530 Wed, 25 Sep 2019 06:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386269 Composite raising contracts for iron ore mining were treated as a single mining operation, with drilling, blasting, excavation, extraction, screening, sorting and processing forming one integrated activity. The text states that, for the period before 1 June 2007, such work was outside Business Auxiliary Service and site formation service because its essential character was mining, and mining service entered the tax net only from that date. It also notes that a consolidated demand cannot be sustained by splitting a composite contract into separate taxable heads without proper valuation and apportionment. Penalties were set aside where the dispute was interpretational. Case-Laws Service Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386269