Service Tax Demand Quashed as Iron Ore Excavation and Grading Held to Be Mining Service

Snehalatha Singh Vs Commissioner of Service Tax (CESTAT Bangalore) The appeal concerned the issue of service tax liability on activities undertaken by the appellant and whether those activities were taxable under the category of “Business Auxiliary Service” (BAS) or under “Mining Services.” The appellant was engaged in providing services such as excavation, extraction, grading, and sorting of iron ore to clients. The Department alleged that these activities fell under Business Auxiliary Service and raised a service tax demand for the period from 10.09.2004 to August 2006, along with pe...