Case Law Details
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 in providing Mining Services and registered with service tax department under the category of Mining Service and the assessee had entered into a contract with Gujarat Industries Power Company Limited (‘GIPCL’) for hiring equipment with operators, maintenance staff, and facilities for excavation work.
The assessee appealed against the order passed by the adjudicating authority for confirming the service tax demand of amount of Rs. 49,54,78,789/- received by the assessee from GIPCL for Site formation and Clearance, Excavation, and Earth moving, and Demolition service.
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