https://www.taxtmi.com/caselaws?id=768856 Screening and grading of iron ore were treated as mining-related activities, and the commentary states that they fell within the later introduced category of Mining Services under the Finance Act, 1994 rather than Business Auxiliary Service. It notes that the Board's clarification and the broad meaning of mining operations supported classifying screening, grading and allied processing as services rendered in relation to mining. On that basis, the pre-01.06.2007 demand under Business Auxiliary Service was described as unsustainable, because a newly inserted specific taxable entry should not be used to retrospectively fit the same activity into an earlier general entry. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768856 Screening and grading of iron ore were treated as mining-related activities, and the commentary states that they fell within the later introduced category of Mining Services under the Finance Act, 1994 rather than Business Auxiliary Service. It notes that the Board's clarification and the broad meaning of mining operations supported classifying screening, grading and allied processing as services rendered in relation to mining. On that basis, the pre-01.06.2007 demand under Business Auxiliary Service was described as unsustainable, because a newly inserted specific taxable entry should not be used to retrospectively fit the same activity into an earlier general entry. Case-Laws Service Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768856