https://www.taxtmi.com/caselaws?id=790523 Composite contracts must be classified by their essential and predominant character, so excavation, overburden removal, mineral extraction and loading undertaken as part of lignite mining were treated as mining services rather than site formation services. Incidental excavation elements could not be split out to impose tax under an inapplicable entry when the activity was integrally connected with mining operations. The introduction of mining services under Section 65(105)(zzzy) from 01.06.2007 showed that such activity became specifically taxable only from that date. Accordingly, no service tax was leviable for the period before 01.06.2007 and the demand was unsustainable. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790523 Composite contracts must be classified by their essential and predominant character, so excavation, overburden removal, mineral extraction and loading undertaken as part of lignite mining were treated as mining services rather than site formation services. Incidental excavation elements could not be split out to impose tax under an inapplicable entry when the activity was integrally connected with mining operations. The introduction of mining services under Section 65(105)(zzzy) from 01.06.2007 showed that such activity became specifically taxable only from that date. Accordingly, no service tax was leviable for the period before 01.06.2007 and the demand was unsustainable. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790523