2023 (4) TMI 1022

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.... PRIYA, MEMBER (TECHNICAL) For the Department : Shri Rajeev Kapoor, Authorized Representative. For the Respondent : None. ORDER JUSTICE DILIP GUPTA The Commissioner has filed this Appeal to assail the order dated 16.10.2017 passed by the Commissioner (Appeals) setting aside the order dated 20.03.2017 passed by the Additional Commissioner and allowing the appeal. 2. The issue that....

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....lve any service in relation to "mining of mineral" as contemplated under section 65(105) (zzzy) of the Finance Act. The Supreme Court also held that the definition of "mines" has no apparent nexus with the activity undertaken under the service rendered. The relevant paragraphs of the judgment are reproduced as under: "3. The issue involved in the present appeal is whether the goods i.e. c....

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....il or gas" as provided by Section 65(105)(zzzy) of the Act. 7. The reliance placed on the definition of the term 'mines" under Section 2(j) of the Mines Act, 1952 does not assist the Revenue inasmuch as what would be indicated by the said definition is that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, ....