https://www.taxtmi.com/caselaws?id=464636 CESTAT, Kolkata (AT) held that manpower deployed for mining and embankment civil works within the mining premises amounted to Manpower Supply and Commercial/Industrial Construction services respectively, so those claims failed on merits; removal of silt as Cleaning Activity and internal movement by excavators as Cargo Handling were not sustainable or were covered by existing precedent, but because the Department delayed issuance of the show cause notice by about three years after registration and return filings, the tribunal set aside the entire confirmed demands on limitation grounds and allowed the appeal. en-us Fri, 17 Nov 2023 00:00:00 +0530 Fri, 07 Nov 2025 14:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464636 CESTAT, Kolkata (AT) held that manpower deployed for mining and embankment civil works within the mining premises amounted to Manpower Supply and Commercial/Industrial Construction services respectively, so those claims failed on merits; removal of silt as Cleaning Activity and internal movement by excavators as Cargo Handling were not sustainable or were covered by existing precedent, but because the Department delayed issuance of the show cause notice by about three years after registration and return filings, the tribunal set aside the entire confirmed demands on limitation grounds and allowed the appeal. Case-Laws Service Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464636