2019 (2) TMI 387 - SCH - Service Tax

Classification of services - whether site formation activity will have to be treated as mining activity? - Held that - Issue notice on the appeal as also on the application for ex-parte ad-interim stay, returnable in three weeks.

Summary

The Supreme Court cited the case Commissioner, Central Excise and Customs, Kerala vs. Larsen and Tourbo Limited (2016(1) SCC 170) to determine that site formation activity should be considered as mining activity. Notice was issued on the appeal and application for ex-parte ad-interim stay, returnable in three weeks. Dasti was also permitted.