https://www.taxtmi.com/caselaws?id=445330 CESTAT Ahmedabad held that appellant's excavation and overburden removal services constituted mining services, not site formation and clearance services. The department's demand for service tax from April 2005 was rejected since mining services were only brought under service tax net from June 2007 via Finance Act 2004. Appellant had properly discharged service tax liability post-June 2007. The tribunal found excavation work was integrated mining activity for lignite extraction, not taxable site preparation services during the disputed period. Appeal allowed, order-in-original set aside. en-us Fri, 03 Nov 2023 00:00:00 +0530 Mon, 06 Nov 2023 10:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445330 CESTAT Ahmedabad held that appellant's excavation and overburden removal services constituted mining services, not site formation and clearance services. The department's demand for service tax from April 2005 was rejected since mining services were only brought under service tax net from June 2007 via Finance Act 2004. Appellant had properly discharged service tax liability post-June 2007. The tribunal found excavation work was integrated mining activity for lignite extraction, not taxable site preparation services during the disputed period. Appeal allowed, order-in-original set aside. Case-Laws Service Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445330