https://www.taxtmi.com/caselaws?id=268851 The Tribunal ruled in favor of the Revenue, overturning the Order-in-Appeal that dropped the demand for service tax on horizontal drilling for passage of cables. The Tribunal held that the service fell under the taxable category as defined in the Finance Act 1994, regardless of whether machines were used for drilling. It criticized the Commissioner (Appeals) for lacking legal reasoning in setting aside the tax demand for manually conducted drilling. The decision emphasized that the use of machines was not a determining factor for tax liability in this context. en-us Wed, 23 Jul 2014 00:00:00 +0530 Thu, 15 Oct 2015 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268851 The Tribunal ruled in favor of the Revenue, overturning the Order-in-Appeal that dropped the demand for service tax on horizontal drilling for passage of cables. The Tribunal held that the service fell under the taxable category as defined in the Finance Act 1994, regardless of whether machines were used for drilling. It criticized the Commissioner (Appeals) for lacking legal reasoning in setting aside the tax demand for manually conducted drilling. The decision emphasized that the use of machines was not a determining factor for tax liability in this context. Case-Laws Service Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268851