𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗠𝗶𝗻𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "No service tax is leviable on mining activities conducted prior to 01.06.2007."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s G. S. Atwal & Co. Engineers Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Can service tax be demanded on mining services before 01.06.2007? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided mining services from 16.08.2002 to 31.10.2006 without registering for service tax or making payments.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that mining activities were exempt from service tax before 01.06.2007, per CBEC Circular. The Department’s artificial bifurcation of services lacked support, and no evidence of intentional tax evasion was found. Demands were set aside on merits and limitation, and penalties were dismissed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s G. S. Atwal & Co. Engineers Pvt. Ltd. vs. Commissioner of Service Tax, Kolkata 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 165 of 2008 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 06 June 2023 📜 This ruling confirms that mining activities prior to 01.06.2007 are exempt from service tax and artificial bifurcation of services for taxation is invalid.