Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be. The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service". The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be classifiable under site formation service. The show cause notice was issued to the appellant, suggesting that the activity of transportation undertaken by the appellant would fall under the mining services.
Discover Related
Consumer rights: Delhi HC verdict on 'no mandatory service charge' explained
Activity Of “Chilling Of Milk” Is A Service, Leviable To Service Tax: CESTAT
Tamil Nadu to net about ₹3,450 crore through Mineral Bearing Land Tax law
Tax Weekly Round-Up: February 23 - March 02, 2025