demolition services for which service tax has been demanded from
them. Quarrying of sand from river bed has not been defined as taxable
service under ... undertaken for the purpose
of winning any mineral. We find that sand quarrying as a service
activity in general (not exhaustive) includes:
1. Exploration
charges for assignment of right to use of
natural resource or quarry sand from the allotted
mines for the period April, 2016 to January ... been
observed that all the contracts/agreements (for each
sand quarry) have been executed allotted prior to
the relevant date
charges for assignment of right to
use of natural resource or quarry sand from the allotted mines.
The Commissioner dropped the demand for the following ... been observed that
all the contracts/agreements (for each sand quarry) have been
executed allotted prior to the relevant date i.e. 01.04.2016 (the
date
sand or Silica sand. These are sold to outside lorry
people for retail construction market.
iv. He furnished the details of payment received towards
quarrying ... land to Shri M
Palanisamy for consideration. Transaction of quarrying and
sale Blue Metal /sand by Lessee is beyond the scope of Notice.
In view
sand or Silica sand. These are sold to outside lorry
people for retail construction market.
iv. He furnished the details of payment received towards
quarrying ... land to Shri M
Palanisamy for consideration. Transaction of quarrying and
sale Blue Metal /sand by Lessee is beyond the scope of Notice.
In view
hold the rest of the sand together and thus, the
raw material is limited practically to hydrated Lime and
Sand; small quantity of Cement ... Hydrated Calcium Silicate; the common
form of silica, i.e. quarry‟s sand which is chemically inactive
at ordinary temperatures under the conditions involved
same management;
(x) any premises for the time being used for depositing sand or other material
for use in a mine or for depositing refuse ... from a mine or in which any
operations in connection with such sand, refuse or other material is being
carried on, being premises exclusively occupied
) M/S. Mackintosh Burn Ltd vs Commissioner Of Customs, Central ... on 13 February, 2015
CUSTOMS
Shreem Coal Carriers (P) Ltd vs Commissioner Of Central Excise on 7 August, 2014
IN
Mahindra & Mahindra Ltd. vs Commissioner Of Central Excise-Nagpur on 30 January, 2023
CUSTOMS
