https://www.taxtmi.com/caselaws?id=773698 CESTAT Hyderabad ruled on service tax disputes involving mining activities, Cenvat credit, and transportation services. The tribunal held that iron ore extraction constituted production rather than manufacture, making it exempt from service tax under negative list provisions. Free diesel supply by one party to another was not includable in taxable service value as it wasn't part of the contract consideration. Cenvat credit denial was partially upheld where proper documents weren't produced, but extended limitation period was rejected due to department's prior knowledge. Transportation service tax demand was remanded for rate recalculation. Most penalties were set aside given limited liability findings. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 11:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773698 CESTAT Hyderabad ruled on service tax disputes involving mining activities, Cenvat credit, and transportation services. The tribunal held that iron ore extraction constituted production rather than manufacture, making it exempt from service tax under negative list provisions. Free diesel supply by one party to another was not includable in taxable service value as it wasn't part of the contract consideration. Cenvat credit denial was partially upheld where proper documents weren't produced, but extended limitation period was rejected due to department's prior knowledge. Transportation service tax demand was remanded for rate recalculation. Most penalties were set aside given limited liability findings. Case-Laws Service Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773698