https://www.taxtmi.com/caselaws?id=789935 Coal-production operations such as mining planning, drilling, extraction, sizing, dispatch and allied activities were treated as part of manufacture; because the same coal was already subject to excise duty, Service Tax could not be levied on the same activity as mining service. On the joint venture issue, no separate provider-recipient service relationship was proved: the appellant acted as a co-venturer carrying out common obligations under the venture arrangement, so the consideration was not for an independent taxable service. The demand for Service Tax therefore failed, and the consequential interest and penalties also fell away. 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 Coal-production operations such as mining planning, drilling, extraction, sizing, dispatch and allied activities were treated as part of manufacture; because the same coal was already subject to excise duty, Service Tax could not be levied on the same activity as mining service. On the joint venture issue, no separate provider-recipient service relationship was proved: the appellant acted as a co-venturer carrying out common obligations under the venture arrangement, so the consideration was not for an independent taxable service. The demand for Service Tax therefore failed, and the consequential interest and penalties also fell away. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789935