https://www.taxtmi.com/caselaws?id=798065 Integrated excavation, loading, transportation and unloading of limestone within a mining lease area constitute a composite mining activity rather than Cargo Handling Service where handling is incidental to extraction and movement of mineral. Subsequent coverage of unchanged activities under the specific Mining Service entry supports that classification. A demand proposed solely under Cargo Handling Service cannot be sustained under a different taxable category because adjudication must remain within the show-cause notice allegations. Extended limitation does not apply where the classification issue permits more than one interpretation and no suppression or intent to evade is established. The tax liability, consequential interest and penalties therefore lack legal basis. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798065 Integrated excavation, loading, transportation and unloading of limestone within a mining lease area constitute a composite mining activity rather than Cargo Handling Service where handling is incidental to extraction and movement of mineral. Subsequent coverage of unchanged activities under the specific Mining Service entry supports that classification. A demand proposed solely under Cargo Handling Service cannot be sustained under a different taxable category because adjudication must remain within the show-cause notice allegations. Extended limitation does not apply where the classification issue permits more than one interpretation and no suppression or intent to evade is established. The tax liability, consequential interest and penalties therefore lack legal basis. Case-Laws Service Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798065