𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗼𝗳 𝗤𝘂𝗮𝗿𝗿𝘆𝗶𝗻𝗴 𝗮𝗻𝗱 𝗘𝗮𝗿𝘁𝗵𝘄𝗼𝗿𝗸 📢 The Tribunal held: "The appellant’s activity of quarrying and earthwork is covered under taxable service. The benefit of the notification is not applicable as services were not provided to the government or for road construction."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M. Palanisamy 𝗜𝘀𝘀𝘂𝗲: Whether the appellant’s activities are liable for service tax? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided services under "Works Contract Services" and "Transport of Goods." Service tax was demanded for quarrying, loading sand, and supplying equipment.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that quarrying and loading activities are taxable under Section 65 (105) (zzzy) of the Finance Act, 1994. The appellant's exemption claim was denied as the services were not for government or road construction. The case was remanded to reassess the demand, and willful suppression was established.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M. Palanisamy vs. Commissioner of GST & Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 41583 of 2017 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 November 2023 📜 This ruling confirms that quarrying and earthwork activities are taxable, with no exemption for services not provided to the government or for road construction.