https://www.taxtmi.com/caselaws?id=755533 CESTAT Kolkata held that appellant's open cast mining services for coal and uranium extraction, including overburden removal and transportation, constituted a composite mining contract rather than separate site formation services. Since mining services became taxable only from 01/06/2007 under Section 65 of Finance Act, the appellant's activities prior to this date were non-taxable and did not require service tax registration. The tribunal distinguished composite mining contracts from simple site formation services, setting aside lower authority's order and allowing appellant's appeal while dismissing revenue's penalty appeal. 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 CESTAT Kolkata held that appellant's open cast mining services for coal and uranium extraction, including overburden removal and transportation, constituted a composite mining contract rather than separate site formation services. Since mining services became taxable only from 01/06/2007 under Section 65 of Finance Act, the appellant's activities prior to this date were non-taxable and did not require service tax registration. The tribunal distinguished composite mining contracts from simple site formation services, setting aside lower authority's order and allowing appellant's appeal while dismissing revenue's penalty appeal. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755533