https://www.taxtmi.com/caselaws?id=32677 CESTAT, BANGALORE-AT held that the contractor's core activity was mining (excavation and winning of ore) and site-formation work was incidental to mining. Because mining services were taxable only from 1-6-2007, the services rendered prior to that date were not liable to service tax. The comprehensive mining contract could not be vivisected to tax the site-formation component separately, and no penalty was justified. Appeal allowed with consequential relief. en-us Fri, 24 Oct 2008 00:00:00 +0530 Thu, 06 Nov 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32677 CESTAT, BANGALORE-AT held that the contractor's core activity was mining (excavation and winning of ore) and site-formation work was incidental to mining. Because mining services were taxable only from 1-6-2007, the services rendered prior to that date were not liable to service tax. The comprehensive mining contract could not be vivisected to tax the site-formation component separately, and no penalty was justified. Appeal allowed with consequential relief. Case-Laws Service Tax Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32677