https://www.taxtmi.com/caselaws?id=363696 The Tribunal upheld the Service Tax liability under 'Site Formation' for the appellant's contract limited to overburden removal. The Tribunal found that the appellant's activity was distinct from mining services and fell under the category of 'Site Formation Service'. Additionally, the Tribunal held that the demand for Service Tax was not time-barred due to the appellant's failure to comply with tax assessment and return filing obligations. Consequently, the Tribunal rejected the appeal and upheld the revenue's decision to impose Service Tax on the appellant's activities related to overburden removal. en-us Wed, 20 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363696 The Tribunal upheld the Service Tax liability under 'Site Formation' for the appellant's contract limited to overburden removal. The Tribunal found that the appellant's activity was distinct from mining services and fell under the category of 'Site Formation Service'. Additionally, the Tribunal held that the demand for Service Tax was not time-barred due to the appellant's failure to comply with tax assessment and return filing obligations. Consequently, the Tribunal rejected the appeal and upheld the revenue's decision to impose Service Tax on the appellant's activities related to overburden removal. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363696