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Service Tax on Site Formation Services

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2016-VIL-589-CESTAT-DEL-ST

Service tax - Site formation service – liability to service tax in respect of various work executed in mines – demand under the category of ‘site formation service' prior to 01/6/2007 - Service tax on the value of free supply items given by the service recipient

HELD - the appellants have entered into composite contract involving various work like drilling, cross cutting, conventional raising, ramp excavation, long hole blasting, withdrawal of blasted ore etc. w.r.t. underground mines.

 

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Guest Wednesday, 15 August 2018

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