https://www.taxtmi.com/caselaws?id=469348 Hiring excavators, bulldozers and tippers with operators for mining-related use is treated as supply of tangible goods for use where the customer retains control over mining operations and the supplier does not itself undertake site formation, excavation or mining. Charges based on hours, trips or tonnage do not alter the substance of the arrangement. Site formation, excavation, earthmoving and mining service classifications require a direct or proximate nexus between the supplier's activity and the relevant taxable service; the phrase "in relation to" does not extend those entries to a mere machinery-hire arrangement. The demand under those service categories was unsustainable. en-us Thu, 21 Aug 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469348 Hiring excavators, bulldozers and tippers with operators for mining-related use is treated as supply of tangible goods for use where the customer retains control over mining operations and the supplier does not itself undertake site formation, excavation or mining. Charges based on hours, trips or tonnage do not alter the substance of the arrangement. Site formation, excavation, earthmoving and mining service classifications require a direct or proximate nexus between the supplier's activity and the relevant taxable service; the phrase "in relation to" does not extend those entries to a mere machinery-hire arrangement. The demand under those service categories was unsustainable. Case-Laws Service Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469348