https://www.taxtmi.com/caselaws?id=4385 Coal extraction-related activities, including geological extraction, drilling and soil stabilisation, were treated as taxable service under section 65(105)(zzza) of the Finance Act, 1994, so the service tax demand and related interest were sustained. Penalty was waived under section 80 because the assessee had registered for service tax, sought clarification on taxability, and the dispute showed a bona fide controversy over classification and liability. The matter was remanded only for limited verification of the tax computation and recomputation of interest, with clerical errors left open for correction by the Original Authority. en-us Tue, 23 Oct 2007 00:00:00 +0530 Fri, 08 Nov 2013 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4385 Coal extraction-related activities, including geological extraction, drilling and soil stabilisation, were treated as taxable service under section 65(105)(zzza) of the Finance Act, 1994, so the service tax demand and related interest were sustained. Penalty was waived under section 80 because the assessee had registered for service tax, sought clarification on taxability, and the dispute showed a bona fide controversy over classification and liability. The matter was remanded only for limited verification of the tax computation and recomputation of interest, with clerical errors left open for correction by the Original Authority. Case-Laws Service Tax Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4385