https://www.taxtmi.com/caselaws?id=754847 CESTAT Ahmedabad held that transportation services provided alongside mining activities should be treated as separate services rather than part of mining services for service tax purposes. The appellant provided mining, transportation, and equipment hiring services with separate rates for each activity under a consolidated contract. The tribunal found that since each activity was prescribed and priced separately, transportation appeared prima facie independent from mining activity. The adjudicating authority failed to consider judgments and board circulars cited by appellant, violating natural justice principles. Matter remanded to adjudicating authority for fresh decision considering all cited precedents and factual similarities. en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 07:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754847 CESTAT Ahmedabad held that transportation services provided alongside mining activities should be treated as separate services rather than part of mining services for service tax purposes. The appellant provided mining, transportation, and equipment hiring services with separate rates for each activity under a consolidated contract. The tribunal found that since each activity was prescribed and priced separately, transportation appeared prima facie independent from mining activity. The adjudicating authority failed to consider judgments and board circulars cited by appellant, violating natural justice principles. Matter remanded to adjudicating authority for fresh decision considering all cited precedents and factual similarities. Case-Laws Service Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754847