https://www.taxtmi.com/caselaws?id=769627 CESTAT Kolkata held that appellant's activities of recovering embedded iron ore, transporting to screening points, weighment, and billing constituted mining services rather than business auxiliary services. Since mining services were not taxable during the relevant period (April 2007-May 2007), no service tax demand could be sustained. Additionally, the demand was barred by limitation as the show cause notice was issued beyond five years on 30th July 2012. The Tribunal relied on precedent in Commissioner v. Ores India (P) Ltd., ruling that revenue cannot divide contracts beyond show cause notice scope. Appeal allowed. en-us Mon, 28 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769627 CESTAT Kolkata held that appellant's activities of recovering embedded iron ore, transporting to screening points, weighment, and billing constituted mining services rather than business auxiliary services. Since mining services were not taxable during the relevant period (April 2007-May 2007), no service tax demand could be sustained. Additionally, the demand was barred by limitation as the show cause notice was issued beyond five years on 30th July 2012. The Tribunal relied on precedent in Commissioner v. Ores India (P) Ltd., ruling that revenue cannot divide contracts beyond show cause notice scope. Appeal allowed. Case-Laws Service Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769627