https://www.taxtmi.com/caselaws?id=267429 The Tribunal held the appellant liable for Cleaning Service tax, rejecting arguments for categorization under Cargo Handling or Site Formation Service. The appellant was directed to deposit a specified amount within a deadline, with a stay against recovery during the appeal. The Tribunal emphasized the cleaning aspect of waste removal and restoration activities, concluding that the primary objective was cleaning the pits. The appellant's claims of site formation were dismissed, with the Tribunal determining the focus was on cleaning the drilling site. The appellant was instructed to deposit a specified amount within a timeframe, with a waiver for the balance, and granted a stay against recovery pending appeal. en-us Wed, 29 Apr 2015 00:00:00 +0530 Wed, 13 Jan 2016 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267429 The Tribunal held the appellant liable for Cleaning Service tax, rejecting arguments for categorization under Cargo Handling or Site Formation Service. The appellant was directed to deposit a specified amount within a deadline, with a stay against recovery during the appeal. The Tribunal emphasized the cleaning aspect of waste removal and restoration activities, concluding that the primary objective was cleaning the pits. The appellant's claims of site formation were dismissed, with the Tribunal determining the focus was on cleaning the drilling site. The appellant was instructed to deposit a specified amount within a timeframe, with a waiver for the balance, and granted a stay against recovery pending appeal. Case-Laws Service Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267429