Excavation of Lignite and overburden Removal of Materials are Classifiable under ‘Mining Service’ and Not in ‘Site Formation Service’: CESTAT Quashes Service Tax Demand

Dholu KCL JPF Joint Venture Company Vs  Commissioner of Central Excise & ST (CESTAT Ahmedabad) Dholu KCL JPF wins CESTAT Ahmedabad case! Quashing service tax demand, tribunal rules removal of overburden during lignite mining as ‘Mining Service. The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on excavation of lignite and overburden removal of materials and classified the service under the category of ‘Mining Service’. Dholu KCL JPF Joint Venture Company, the appellant assessee was a joint venture firm engaged ...