https://www.taxtmi.com/caselaws?id=446191 CESTAT Chennai held that the appellant's mining services were liable to service tax. The tribunal rejected jurisdictional challenges, finding both the show cause notice and adjudication order valid. Mining services relating to sand quarrying were deemed taxable, distinguishing service tax on mining activities from excise duty on goods. The appellant's claims regarding constitutional exemption, works contract classification, and VAT applicability were dismissed. Extended period of limitation was properly invoked due to suppression of facts, though penalty was not imposable under the circumstances. The case was remanded for recalculation of correct demand. en-us Thu, 23 Nov 2023 00:00:00 +0530 Mon, 27 Nov 2023 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446191 CESTAT Chennai held that the appellant's mining services were liable to service tax. The tribunal rejected jurisdictional challenges, finding both the show cause notice and adjudication order valid. Mining services relating to sand quarrying were deemed taxable, distinguishing service tax on mining activities from excise duty on goods. The appellant's claims regarding constitutional exemption, works contract classification, and VAT applicability were dismissed. Extended period of limitation was properly invoked due to suppression of facts, though penalty was not imposable under the circumstances. The case was remanded for recalculation of correct demand. Case-Laws Service Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446191