https://www.taxtmi.com/caselaws?id=362790 Depressurising and removing the water aquifer in a mining area was treated as integral to mining operations, not as site formation and clearance service, so no service tax was leviable before 01.06.2007 when mining service entered the tax net. For the later period, the demand failed because the show cause notice alleged a different classification and the adjudication could not sustain a levy on an unalleged basis. Penalties also did not survive, as the record did not show deliberate suppression or other facts supporting penal action. The service tax demand and penalties were therefore set aside. en-us Mon, 02 Jul 2018 00:00:00 +0530 Sat, 30 Nov 2019 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362790 Depressurising and removing the water aquifer in a mining area was treated as integral to mining operations, not as site formation and clearance service, so no service tax was leviable before 01.06.2007 when mining service entered the tax net. For the later period, the demand failed because the show cause notice alleged a different classification and the adjudication could not sustain a levy on an unalleged basis. Penalties also did not survive, as the record did not show deliberate suppression or other facts supporting penal action. The service tax demand and penalties were therefore set aside. Case-Laws Service Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362790