https://www.taxtmi.com/caselaws?id=420851 The Tribunal determined that services related to winning minerals fall under mining services, not under Business Auxiliary Service (BAS) or Goods Transport Agency (GTA) service. As the demand for service tax under BAS was unsustainable for the period in question, the assessee's appeal was allowed. Additionally, the Tribunal dismissed the Revenue's appeal on the appropriating and allowing credit of service tax due to the disputed amount being below the prescribed limit for filing appeals before the CESTAT as per the Government's Litigation Policy. en-us Wed, 30 Mar 2022 00:00:00 +0530 Tue, 18 Apr 2023 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420851 The Tribunal determined that services related to winning minerals fall under mining services, not under Business Auxiliary Service (BAS) or Goods Transport Agency (GTA) service. As the demand for service tax under BAS was unsustainable for the period in question, the assessee's appeal was allowed. Additionally, the Tribunal dismissed the Revenue's appeal on the appropriating and allowing credit of service tax due to the disputed amount being below the prescribed limit for filing appeals before the CESTAT as per the Government's Litigation Policy. Case-Laws Service Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420851