https://www.taxtmi.com/caselaws?id=163345 The Tribunal confirmed the tax liability on services rendered by the appellants before June 1, 2007, under the category of "site formation and clearance, excavation and earthmoving and demolition services." The interest liability was upheld due to non-disputed tax liability, but the penalty was waived under section 80 of the Finance Act, 1994, considering the disputed nature of the service. The Tribunal remanded the matter for rectifying a clerical error in calculating the tax liability, ultimately partly allowing the appeal by confirming the tax and interest demand while setting aside the penalty amount. en-us Thu, 18 May 2006 00:00:00 +0530 Mon, 31 Mar 2014 18:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163345 The Tribunal confirmed the tax liability on services rendered by the appellants before June 1, 2007, under the category of "site formation and clearance, excavation and earthmoving and demolition services." The interest liability was upheld due to non-disputed tax liability, but the penalty was waived under section 80 of the Finance Act, 1994, considering the disputed nature of the service. The Tribunal remanded the matter for rectifying a clerical error in calculating the tax liability, ultimately partly allowing the appeal by confirming the tax and interest demand while setting aside the penalty amount. Case-Laws Service Tax Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163345