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TMI BlogApplicability of service tax on activities undertaken at mines prior to enactment of the Finance Bill, 2007 - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue Central Board of Excise and Customs New Delhi , dated the 12 th November, 2007 To, The Chief Commissioners of Central Excise and Service Tax (All) Director General (Service Tax) Director General (Central Excise Intelligence) Madam/Sir. Subject : Applicability of service tax on activities undertaken at mines prior to enactment of the Finance Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he overburdens (i.e. stratum, layer of mud, boulders, etc, that needs to be removed during or prior to extraction of coal/minerals). (ii) Coal cutting or mineral extraction and lifting them up to the pithead. (iii) Handling and transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outside the mines. 03. Excavation/drilling and remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion services of mineral properties and site, and other similar excavating and earth moving services. Hence, these activities are taxable under the category of site formation and clearance, excavation and earthmoving and demolition service w.e.f. 16.6.2005. 04 Coal cutting or mineral extraction and lifting them up to the pithead: These activities are essential integral processe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opeway system, merry-go-round systems etc., and the same is not transported by road, no service tax would be chargeable. Service tax is, however, chargeable under cargo handling service, even if the loading, unloading and similar activities are done using mechanical systems. 06. The above are the general guidelines for settlement of pending disputes. These should be applied to individual cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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