https://www.taxtmi.com/caselaws?id=450291 CESTAT Kolkata held that appellant's operation of HPMACs to produce compressed air for ONGC constituted manufacture of excisable goods under Tariff Heading 28530030, not mining services. The tribunal ruled that compressed air production from atmospheric air creates a new identifiable commodity chargeable to nil duty rate. Since appellant was responsible only for compressed air production and not oil exploration, and payment was not based on oil quantum explored, the activity could not be categorized as mining service under Section 65(105)(zzzy) of Finance Act, 1994. Service tax demand and penalties were set aside; appeal allowed. en-us Thu, 29 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 07:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450291 CESTAT Kolkata held that appellant's operation of HPMACs to produce compressed air for ONGC constituted manufacture of excisable goods under Tariff Heading 28530030, not mining services. The tribunal ruled that compressed air production from atmospheric air creates a new identifiable commodity chargeable to nil duty rate. Since appellant was responsible only for compressed air production and not oil exploration, and payment was not based on oil quantum explored, the activity could not be categorized as mining service under Section 65(105)(zzzy) of Finance Act, 1994. Service tax demand and penalties were set aside; appeal allowed. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450291