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…
CESTAT Rules Mining Services Between Distinct Entities Taxable, Not “Self‑Service”, Rejects Refund...
The CESTAT has ruled that "mining services between distinct entities are taxable," rejecting a refund claim. The tribunal found that the services were not a "self-service" but a clear commercial transaction. This decision clarifies the taxability of mining services, ensuring that a commercial transaction between two different entities, even if they are related, is subject to tax.