https://www.taxtmi.com/caselaws?id=750830 CESTAT Bangalore held that appellant's activities under iron ore raising agreement constituted mining of minerals service rather than business auxiliary service. The tribunal found that comprehensive activities including exploration, development, excavation, extraction, grading, screening, and infrastructure maintenance within mining area were composite in nature and fell under mining operations scope. Following precedents and circulars, the tribunal determined these services were taxable as mining of minerals service from 01.06.2007. The impugned order was set aside and appeal allowed, rejecting revenue's attempt to classify activities as business auxiliary services. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 01 Apr 2024 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750830 CESTAT Bangalore held that appellant's activities under iron ore raising agreement constituted mining of minerals service rather than business auxiliary service. The tribunal found that comprehensive activities including exploration, development, excavation, extraction, grading, screening, and infrastructure maintenance within mining area were composite in nature and fell under mining operations scope. Following precedents and circulars, the tribunal determined these services were taxable as mining of minerals service from 01.06.2007. The impugned order was set aside and appeal allowed, rejecting revenue's attempt to classify activities as business auxiliary services. Case-Laws Service Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750830