https://www.taxtmi.com/caselaws?id=78099 The Tribunal granted the appellant's request for a waiver of pre-deposit and stay of recovery of liabilities, including service tax, interest, and penalties under various sections of the Finance Act, 1994. The classification of activities such as drilling, blasting, excavation, and processing for clients under 'Business Auxiliary Service' and 'site formation and clearance, excavation and earth moving and demolition service' was disputed. The Tribunal found the demand and penalties not prima facie sustainable, supporting the appellant's arguments and leading to a complete waiver of pre-deposit and stay of recovery pending appeal. en-us Mon, 08 Mar 2010 00:00:00 +0530 Sat, 30 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78099 The Tribunal granted the appellant's request for a waiver of pre-deposit and stay of recovery of liabilities, including service tax, interest, and penalties under various sections of the Finance Act, 1994. The classification of activities such as drilling, blasting, excavation, and processing for clients under 'Business Auxiliary Service' and 'site formation and clearance, excavation and earth moving and demolition service' was disputed. The Tribunal found the demand and penalties not prima facie sustainable, supporting the appellant's arguments and leading to a complete waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Service Tax Mon, 08 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78099