https://www.taxtmi.com/caselaws?id=341587 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, determining that the transportation services provided were not liable for service tax under the category of site formation services. The Tribunal set aside the Service Tax demand and penalties imposed, granting relief to the Appellant based on the nature of services provided and the agreements governing the transactions. The decision highlighted the distinction between transportation services and site formation services, emphasizing the specific facts and circumstances of the case in reaching its judgment. en-us Mon, 31 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 07:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341587 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, determining that the transportation services provided were not liable for service tax under the category of site formation services. The Tribunal set aside the Service Tax demand and penalties imposed, granting relief to the Appellant based on the nature of services provided and the agreements governing the transactions. The decision highlighted the distinction between transportation services and site formation services, emphasizing the specific facts and circumstances of the case in reaching its judgment. Case-Laws Service Tax Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341587