https://www.taxtmi.com/caselaws?id=242347 The Tribunal upheld the demand for service tax, interest, and penalties imposed on the appellant for activities not related to mining services. The penalties were set aside under Section 80 of the Finance Act, citing a lack of mining activity in the appellant's contracts. Despite the appellant's composition of Ex-servicemen, disabled Ex-servicemen, and war widows, no explicit exemption from service tax liability was found based on their characteristics. The demand was confirmed, but penalties were waived due to the circumstances outlined in Section 80 of the Finance Act. en-us Thu, 03 Oct 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242347 The Tribunal upheld the demand for service tax, interest, and penalties imposed on the appellant for activities not related to mining services. The penalties were set aside under Section 80 of the Finance Act, citing a lack of mining activity in the appellant's contracts. Despite the appellant's composition of Ex-servicemen, disabled Ex-servicemen, and war widows, no explicit exemption from service tax liability was found based on their characteristics. The demand was confirmed, but penalties were waived due to the circumstances outlined in Section 80 of the Finance Act. Case-Laws Service Tax Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242347