Concept of Composite Service not applicable when Contract separately Defined Mining Activity and Transportation Activity: CESTAT [Read Order]

The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that concept of composite service not applicable when contract separately defined mining activity and transportation activity. M/s. Rashleela Enterprises Pvt. Ltd. has filed the appeal to challenge the order dated 01.02.2017 passed by the Commissioner, Central Excise Commissionerate, Alwar. The…