2018 (6) TMI 1438 - SCH - Service Tax

Mining services - the appellant is described as Contractor for the mines owner and was required to undertake mining, crushing, screening and transportation of different materials from the mines making use of their technical, commercial and managerial expertise - the decision in the case of M/S. HIND METALS & INDUSTRIES (P) LTD. VERSUS COMMR. OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX 2017 (9) TMI 1326 - CESTAT KOLKATA contested - Held that - The decision in the above case upheld - there is no merit in the present appeal - appeal dismissed.

Summary

Legal Judgment: Supreme Court dismissed the appeal as it found no merit in it. (Citation: 2018 (6) TMI 1438 - SC, Judges: Mr. Ranjan Gogoi and Mrs. R. Banumathi)