Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Calcutta HC Upholds CESTAT ruling: Service Tax Not Applicable to Mining Services Prior to June 1, 2007
The Calcutta High Court upheld a CESTAT ruling that service tax is not applicable to mining services provided before June 1, 2007. The court ruled that the tax liability for such services did not arise before this date, as the relevant provisions were not in force. This decision provides clarity on the applicability of service tax to mining activities, particularly for services rendered before the tax law was amended to include them.