https://www.taxtmi.com/caselaws?id=327397 Drilling activity was treated as prima facie classifiable as mining services, not site formation and clearance services, for the period before 01.06.2007, because the same activity continued unchanged and was later accepted as taxable under mining services. The tribunal also found a bona fide interpretational dispute and no prima facie material of suppression or mala fide intent, so invocation of the extended limitation period was not justified at the interim stage. On that basis, unconditional stay was granted and pre-deposit was dispensed with, while the substantive appeal remained open. en-us Tue, 26 Apr 2016 00:00:00 +0530 Tue, 10 May 2016 11:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327397 Drilling activity was treated as prima facie classifiable as mining services, not site formation and clearance services, for the period before 01.06.2007, because the same activity continued unchanged and was later accepted as taxable under mining services. The tribunal also found a bona fide interpretational dispute and no prima facie material of suppression or mala fide intent, so invocation of the extended limitation period was not justified at the interim stage. On that basis, unconditional stay was granted and pre-deposit was dispensed with, while the substantive appeal remained open. Case-Laws Service Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327397