Mining services taxable under service tax only with effect from 01/06/2007

G. S. Atwal & Co. Engineers Pvt Ltd Vs Commissioner of Service Tax (CESTAT Kolkata)

CESTAT Kolkata held that as mining services brought under the service tax net only with effect from 01/06/2007, service tax is not leviable on the same for the period prior to 01/06/2007.

Facts- The appellant provided ‘Mining Services’ to the service recipients during the period 16.08.2002 to 31.10.2006 , but did not pay service tax on such activities and also did n

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