https://www.taxtmi.com/caselaws?id=763090 The activity of extracting iron ore and operating a mine by one partner under a partnership arrangement was treated as internal firm business, not as a service rendered to another person. The partner was entrusted with extraction and mine operations and received 64% of the extracted ore as its share of profit. That receipt was characterised as profit-sharing rather than consideration for a taxable service. On that basis, the activity did not fall within the scope of taxable "Mining of Mineral, Oil or Gas Services", and the service tax demand could not be sustained. en-us Mon, 09 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 17:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763090 The activity of extracting iron ore and operating a mine by one partner under a partnership arrangement was treated as internal firm business, not as a service rendered to another person. The partner was entrusted with extraction and mine operations and received 64% of the extracted ore as its share of profit. That receipt was characterised as profit-sharing rather than consideration for a taxable service. On that basis, the activity did not fall within the scope of taxable "Mining of Mineral, Oil or Gas Services", and the service tax demand could not be sustained. Case-Laws Service Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763090