https://www.taxtmi.com/caselaws?id=242347 Overburden removal under the contract was not shown to involve mining activity, and for the period in dispute mining service tax had not yet been introduced. The activity was therefore treated as taxable site formation, excavation, earth moving and demolition service, so the tax demand and interest were upheld. On penalties, the assessee's status as a company formed by ex-servicemen, disabled ex-servicemen and war widows, together with correspondence with the service recipient on tax payment, was treated as reasonable cause, attracting the statutory penalty waiver and deleting the penalties. 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 Overburden removal under the contract was not shown to involve mining activity, and for the period in dispute mining service tax had not yet been introduced. The activity was therefore treated as taxable site formation, excavation, earth moving and demolition service, so the tax demand and interest were upheld. On penalties, the assessee's status as a company formed by ex-servicemen, disabled ex-servicemen and war widows, together with correspondence with the service recipient on tax payment, was treated as reasonable cause, attracting the statutory penalty waiver and deleting the penalties. Case-Laws Service Tax Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242347