https://www.taxtmi.com/highlights?id=87447 CESTAT determined that screening and grading of iron ore constitutes mining services under MMDRA Act, 1957. The tribunal classified the appellant's services as mining services effective 01.06.2007, rejecting prior classification as Business Auxiliary Service. Supreme Court precedent regarding ancillary mineral preparation processes was instrumental in establishing the service's categorization. The tribunal found the activity inherently part of mining operations, thereby validating the appellant's service tax treatment. Revenue's concurrent taxation approach was acknowledged. Appeal was ultimately allowed, confirming the appellant's service classification as mining services. en-us Tue, 15 Apr 2025 08:35:08 +0530 Tue, 15 Apr 2025 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87447 CESTAT determined that screening and grading of iron ore constitutes mining services under MMDRA Act, 1957. The tribunal classified the appellant's services as mining services effective 01.06.2007, rejecting prior classification as Business Auxiliary Service. Supreme Court precedent regarding ancillary mineral preparation processes was instrumental in establishing the service's categorization. The tribunal found the activity inherently part of mining operations, thereby validating the appellant's service tax treatment. Revenue's concurrent taxation approach was acknowledged. Appeal was ultimately allowed, confirming the appellant's service classification as mining services. Highlights Service Tax Tue, 15 Apr 2025 08:35:08 +0530 https://www.taxtmi.com/highlights?id=87447