https://www.taxtmi.com/caselaws?id=771547 Tribunal resolved a service tax dispute concerning transportation of mining rejects. The key finding was that such transportation constitutes a post-mining activity, not a mining service, and therefore not taxable under the Finance Act, 1994. Consequently, the service tax demand was set aside, along with associated penalties and interest. The decision relied on Board Circular No.F.No.232/2/2006-CX.4 to distinguish between mining and post-mining activities. en-us Thu, 20 Mar 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771547 Tribunal resolved a service tax dispute concerning transportation of mining rejects. The key finding was that such transportation constitutes a post-mining activity, not a mining service, and therefore not taxable under the Finance Act, 1994. Consequently, the service tax demand was set aside, along with associated penalties and interest. The decision relied on Board Circular No.F.No.232/2/2006-CX.4 to distinguish between mining and post-mining activities. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771547