https://www.taxtmi.com/caselaws?id=756817 CESTAT Ahmedabad allowed appeals challenging service tax demands under mining services and supply of tangible goods categories. The tribunal held that sizing of stones/boulders constitutes manufacturing activity, making mining service tax demand unsustainable, citing precedent that sizing is incidental to manufacture. For tangible goods supply, the demand failed as effective control and possession of equipment transferred to recipients. The tribunal also ruled appeals succeeded on limitation grounds, finding no suppression or willful misstatement since revenue authorities knew of appellants' activities. All service tax demands were set aside. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 09 Aug 2024 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756817 CESTAT Ahmedabad allowed appeals challenging service tax demands under mining services and supply of tangible goods categories. The tribunal held that sizing of stones/boulders constitutes manufacturing activity, making mining service tax demand unsustainable, citing precedent that sizing is incidental to manufacture. For tangible goods supply, the demand failed as effective control and possession of equipment transferred to recipients. The tribunal also ruled appeals succeeded on limitation grounds, finding no suppression or willful misstatement since revenue authorities knew of appellants' activities. All service tax demands were set aside. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756817