Collection, Cleaning, Segregation & Stacking of Blasted Raw Magnesite is ‘Mining Services

KRSS Manpower Service Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In the case of KRSS Manpower Service vs. Commissioner of GST & Central Excise, the CESTAT Chennai addressed a crucial question regarding the classification of activities related to the collection, cleaning, segregation, and stacking of blasted raw magnesite. The central issue was whether these services should be classified as ‘Business Auxiliary Service’ or ‘Mining Services’ under the Finance Act, 1994. This article provides an in-depth analysis of the CESTAT ChennaiR...