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CESTAT Rejects Service Tax Demand as Mining Activity cannot Be Taxed as Site Formation Before 31.05.2007
Case Law Details
- Case Name
- Commissioner of CGST & Central Excise Vs Dholu Construction & Projects Ltd. (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Commissioner of CGST & Central Excise Vs Dholu Construction & Projects Ltd. (CESTAT Delhi)
Composite Mining Contracts Cannot Be Vivisected for Retrospective Service Tax; Site Formation Tax Not Applicable Because Essential Character of Contract Was Mining Activity; Revenue Cannot Reclassify Mining Operations as Site Formation to Tax Pre-2007 Activities: CESTAT; Introduction of Separate Mining Service Entry Shows Earlier Tax Entries Did Not Cover Mining: CESTAT.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi dismissed the Revenue’s appeal ...
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