https://www.taxtmi.com/caselaws?id=755533 Composite open cast mining contracts covering removal of overburden, excavation, blasting, loading, unloading and transportation were treated as mining operations, not as site formation, excavation, earth moving or demolition services for the period before 01.06.2007. The work could not be split into separate taxable components when its essential character was mining and removal of overburden was only incidental to the overall mining activity. Because mining services entered the service tax net only from 01.06.2007, the same activity was not liable to tax under a general service head for the earlier period. On that basis, the demand, interest and penalties were set aside and the revenue challenge failed. en-us Tue, 09 Jul 2024 00:00:00 +0530 Mon, 15 Jul 2024 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755533 Composite open cast mining contracts covering removal of overburden, excavation, blasting, loading, unloading and transportation were treated as mining operations, not as site formation, excavation, earth moving or demolition services for the period before 01.06.2007. The work could not be split into separate taxable components when its essential character was mining and removal of overburden was only incidental to the overall mining activity. Because mining services entered the service tax net only from 01.06.2007, the same activity was not liable to tax under a general service head for the earlier period. On that basis, the demand, interest and penalties were set aside and the revenue challenge failed. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755533