Services being part of mining operations are taxable only from 01.06.2007: Calcutta HC

Commissioner of Service Tax Vs G.S. Atwal And Co. Engineering Pvt Ltd (Calcutta High Court)

Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral processes and are part of mining operations and hence taxable only from 01.06.2007. No service tax is leviable on such activities prior to the said date.

Facts- The issue which arises for consideration in this appeal is whether the respondent/assessee was liable to pay service tax in respect of the services rendered by him which are essentially mi

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