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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 ..... ard of Excise and Customs New Delhi, dated the 12th 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 Bill, 2007 - reg. It may be recalled that vide appropriate en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 removal of the overburdens : These activities are essentially in the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 processes and are part of mining operations. As stated earlier, mining activity has been made taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 keeping in view the facts and circumstances of each case. 07. The pending cases may be resolved expeditious ..... X X X X Extracts X X X X X X X X Extracts X X X X
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