https://www.taxtmi.com/caselaws?id=789935 Integrated coal-mining operations such as planning, drilling, extraction, sizing and dispatch were treated as manufacture of coal under excise law, so the same activity could not also be taxed as mining service because the levies are mutually exclusive. A co-venturer's acts undertaken to advance the joint venture's common objective were not treated as a separate taxable service to the joint venture companies in the absence of distinct consideration. On that reasoning, the service tax demand and consequential penalties were unsustainable. en-us Thu, 16 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789935 Integrated coal-mining operations such as planning, drilling, extraction, sizing and dispatch were treated as manufacture of coal under excise law, so the same activity could not also be taxed as mining service because the levies are mutually exclusive. A co-venturer's acts undertaken to advance the joint venture's common objective were not treated as a separate taxable service to the joint venture companies in the absence of distinct consideration. On that reasoning, the service tax demand and consequential penalties were unsustainable. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789935