Demand of service tax under mining service and supply of ...

Sizing stones/boulders=manufacturing, not mining service. Equipment control transferred to recipient. No suppression. Appeals allowed.

Case Laws Service Tax

August 10, 2024

Demand of service tax under mining service and supply of tangible goods for use categories is unsustainable as sizing of stones/boulders amounts to manufacture. Effective control and possession of equipment was transferred to recipient. Revenue authorities were aware of appellants' activities, hence no suppression or wilful misstatement. Appeals allowed on merits and limitation grounds.

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Demand of service tax under mining service and supply of ...

Sizing stones/boulders=manufacturing, not mining service. Equipment control transferred to recipient. No suppression. Appeals allowed.

Case Laws Service Tax

August 10, 2024

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