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    <title>Mining Services Not Classified as Site Formation; Statutory Auditor Certificate Validates Tax Compliance for Specified Period</title>
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    <description>The HC affirmed the Tribunal&#039;s decision, dismissing the revenue&#039;s appeal. The key findings were: (i) mining services rendered by the assessee did not constitute site formation, clearance, excavation, or demolition services for the period 16.06.2005 to 31.05.2007; and (ii) the statutory auditor&#039;s certificate reconciling service tax discrepancies for 2008-09 was deemed valid, resulting in dropping the demand of Rs. 2,09,43,980/-. The court upheld the Tribunal&#039;s order, finding no merit in the revenue&#039;s contentions and rejecting their appeal with substantial questions of law answered against the revenue.</description>
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    <pubDate>Sat, 31 May 2025 08:47:04 +0530</pubDate>
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      <title>Mining Services Not Classified as Site Formation; Statutory Auditor Certificate Validates Tax Compliance for Specified Period</title>
      <link>https://www.taxtmi.com/highlights?id=88927</link>
      <description>The HC affirmed the Tribunal&#039;s decision, dismissing the revenue&#039;s appeal. The key findings were: (i) mining services rendered by the assessee did not constitute site formation, clearance, excavation, or demolition services for the period 16.06.2005 to 31.05.2007; and (ii) the statutory auditor&#039;s certificate reconciling service tax discrepancies for 2008-09 was deemed valid, resulting in dropping the demand of Rs. 2,09,43,980/-. The court upheld the Tribunal&#039;s order, finding no merit in the revenue&#039;s contentions and rejecting their appeal with substantial questions of law answered against the revenue.</description>
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