CESTAT Quashes Service Tax Demand as Mining Services Were Not Taxable Before 1 June 2007

Vyshnavi Minerals Vs Commissioner of Central Excise (CESTAT Bangalore) The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) considered an appeal filed by M/s. Vyshnavi Minerals against an order confirming service tax demand for the period from 01.04.2005 to 30.09.2006. The appellant was engaged in activities such as excavation, extraction, grading, sorting, and related operations in respect of iron ore for its customer, M/s. S.B. Minerals, Hospet. The Revenue sought to levy service tax by classifying these activities as “Business Auxiliary Services” (BAS) ...