CESTAT Rejects Service Tax Demand as Mining Activity cannot Be Taxed as Site Formation Before 31.05.2007

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 against the Order...