The activities of services under consideration are to be treated ...

Mining Services Not Taxable Under Site Formation Category; Classified as Auxiliary to Mining in Indivisible Contract.

April 15, 2017

Case Laws     Service Tax     AT

The activities of services under consideration are to be treated as an activity auxiliary to the mining, their contract being indivisible contract. Such services are not taxable under the category of site formation clearance service, but they would be covered under the category of mining service - AT

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