https://www.taxtmi.com/caselaws?id=353111 The Tribunal set aside the Original Authority's decision holding the appellant liable for service tax under "site formation services" and "mining services" for the period March 2006 to June 2009. The Tribunal found that the services provided aligned more with Business Auxiliary Services rather than "mining services" post 1.6.2007. Relying on the contract terms and activities performed, the Tribunal concluded that the appellant's services were not appropriately classified under the disputed categories. Consequently, the appeal was allowed with consequential relief as the impugned order was deemed unsustainable on merit. en-us Wed, 22 Nov 2017 00:00:00 +0530 Sat, 10 Nov 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353111 The Tribunal set aside the Original Authority's decision holding the appellant liable for service tax under "site formation services" and "mining services" for the period March 2006 to June 2009. The Tribunal found that the services provided aligned more with Business Auxiliary Services rather than "mining services" post 1.6.2007. Relying on the contract terms and activities performed, the Tribunal concluded that the appellant's services were not appropriately classified under the disputed categories. Consequently, the appeal was allowed with consequential relief as the impugned order was deemed unsustainable on merit. Case-Laws Service Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353111