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 not take any service tax registration till 01.06.2007. The appellant received a Show Cause Notice demanding service tax for the period 16.08....