https://www.taxtmi.com/caselaws?id=32177 Coal washing and beneficiation that are statutorily and commercially integral to mining are treated as mining activity, not as Business Auxiliary Service. The assessee's work of washing, cleaning, screening and sizing raw coal to supply beneficiated coal to consumers was held to retain the dominant character of mining. As service tax on mining-related services was introduced only from 1-6-2007, the activity could not be taxed under an unrelated service head for the earlier period. Alternative valuation issues were not examined after this conclusion. en-us Thu, 22 May 2008 00:00:00 +0530 Mon, 01 Apr 2013 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32177 Coal washing and beneficiation that are statutorily and commercially integral to mining are treated as mining activity, not as Business Auxiliary Service. The assessee's work of washing, cleaning, screening and sizing raw coal to supply beneficiated coal to consumers was held to retain the dominant character of mining. As service tax on mining-related services was introduced only from 1-6-2007, the activity could not be taxed under an unrelated service head for the earlier period. Alternative valuation issues were not examined after this conclusion. Case-Laws Service Tax Thu, 22 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32177