Classification of service - mining service or not - activity of transportation of limestone and reject...

Classification of service - mining service or not - activity of transportation of limestone and reject undertaken by the appellant - The activity of excavation of boulders would also not be a service simpliciter, as it includes further processes involved to make the boulders fit for client usage. Thus, the same would be classifiable under ‘business auxiliary service’ and not under ‘mining service’. - AT .....

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