https://www.taxtmi.com/caselaws?id=762432 CESTAT Ahmedabad held that appellant's activities constituted mining services under section 65(105)(zzzy) of Finance Act, 1994, not site formation/excavation services. The tribunal determined these services were mining activities per se, not preparatory work, and became taxable from 01.06.2007. Appellant was granted refund of Rs. 4,60,77,978 for services provided before the taxability date, with interest under section 11BB. The unjust enrichment bar was overcome as appellant bore the tax burden. Appeal was partly allowed with refund and consequential interest relief. en-us Tue, 26 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762432 CESTAT Ahmedabad held that appellant's activities constituted mining services under section 65(105)(zzzy) of Finance Act, 1994, not site formation/excavation services. The tribunal determined these services were mining activities per se, not preparatory work, and became taxable from 01.06.2007. Appellant was granted refund of Rs. 4,60,77,978 for services provided before the taxability date, with interest under section 11BB. The unjust enrichment bar was overcome as appellant bore the tax burden. Appeal was partly allowed with refund and consequential interest relief. Case-Laws Service Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762432