https://www.taxtmi.com/highlights?id=70758 Classification of service - mining service or not - activity of transportation of limestone and reject undertaken by the appellant - The activity of excavation of boulders would also not be a service simpliciter, as it includes further processes involved to make the boulders fit for client usage. Thus, the same would be classifiable under ‘business auxiliary service’ and not under ‘mining service’. - AT en-us Thu, 06 Jul 2023 07:55:32 +0530 Thu, 06 Jul 2023 07:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70758 Classification of service - mining service or not - activity of transportation of limestone and reject undertaken by the appellant - The activity of excavation of boulders would also not be a service simpliciter, as it includes further processes involved to make the boulders fit for client usage. Thus, the same would be classifiable under ‘business auxiliary service’ and not under ‘mining service’. - AT Highlights Service Tax Thu, 06 Jul 2023 07:55:32 +0530 https://www.taxtmi.com/highlights?id=70758