Mines
and Minerals (Development and Regulation) Act, 1957 (herein after
referred to as 'MMDRA, 1957 for short) defines the terms mining
operation, minerals, mining ... main activities is of mining and therefore, demand of
Service Tax on mining of sand is not sustainable in law."
Even if the State
Service as the main activities is of mining and therefore, demand of service tax on mining of sand is not sustainable ... demand for the normal period of limitation and for excluding the sand mining activity undertaken from the scope of Cargo Handling Service. The appeal
appellants
have not undertaken any beneficiation process to make the mined sand into
(17)
C/21916/2014, C/21338/2015,
C/30455 & 31110/2016 ... appellants have not undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing
appellants
have not undertaken any beneficiation process to make the mined sand into
(17)
C/21916/2014, C/21338/2015,
C/30455 & 31110/2016 ... appellants have not undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing
appellants
have not undertaken any beneficiation process to make the mined sand into
(17)
C/21916/2014, C/21338/2015,
C/30455 & 31110/2016 ... appellants have not undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing
appellants
have not undertaken any beneficiation process to make the mined sand into
(17)
C/21916/2014, C/21338/2015,
C/30455 & 31110/2016 ... appellants have not undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing
appellants have not undertaken any beneficiation
process to make the mined sand into processed/upgraded Ilmenite. The
Tribunal relied on the definition of the word ... appellants have not undertaken any beneficiation process to make
the mined sand into processed/upgraded Ilmenite. The appellant
has produced the flow chart showing
appellants have not undertaken any beneficiation
process to make the mined sand into processed/upgraded Ilmenite. The
Tribunal relied on the definition of the word ... appellants have not undertaken any beneficiation process to make
the mined sand into processed/upgraded Ilmenite. The appellant
has produced the flow chart showing
appellants have not undertaken any beneficiation
process to make the mined sand into processed/upgraded Ilmenite. The
Tribunal relied on the definition of the word ... appellants have not undertaken any beneficiation process to make
the mined sand into processed/upgraded Ilmenite. The appellant
has produced the flow chart showing
appellants have not undertaken any beneficiation
process to make the mined sand into processed/upgraded Ilmenite. The
Tribunal relied on the definition of the word ... appellants have not undertaken any beneficiation process to make
the mined sand into processed/upgraded Ilmenite. The appellant
has produced the flow chart showing
