The key points from the legal summary are: 1. The services provided by the appellant amounted to mining...

The key points from the legal summary are: 1. The services provided by the appellant amounted to mining activities and fell within the scope of "mining services" u/s 65(105)(zzzy) of the Finance Act, 1994, introduced on 01.06.2007. 2. The activities were not preparatory work but constituted mining activities per se to win the minerals (lignite). Therefore, they cannot be classified as "Site formation and clearance, excavation and earthmoving and demolition" u/s 65(97a). 3. Following the Supreme Court's decision in Doypack Systems P Ltd, the services related to mining of lignite, which is a mineral, and thus qualified as mining services. 4. The appellant is eligible for a refund of Rs. 4,60,77,978 paid as service tax before 01.06.2007, as th..... .....

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