2018 (2) TMI 288

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....) - for the Respondent ORDER Per: Bench The facts of the case are that M/s. Thirumala Enterprises, the appellants herein, had entered into an agreement with M/s. MALCO to carry out mining services, namely, excavation / raising of factory grade bauxite by doing drilling, deep hole blasting, removal of overburden, breaking of larger boulders to the required size, blending of bauxite, loading of t....

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....ng and transportation of limestone and rejects from mine head to crushing premises under taken within mining area and covered by Mines Act, 1952 would not be taxable under Business Auxiliary Service. The appeal against the said decision was dismissed by the Hon'ble Supreme court as reported in 2016 (45) STR J142 (SC). She also placed reliance Tribunal's decisions which are as follows:- (a) Commis....