https://www.taxtmi.com/caselaws?id=363703 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, setting aside the tax liability under 'Site Formation and Clearance services.' The Tribunal determined that the activity of removing over boulders/over burdens constituted Mining Services based on a CBEC circular and previous case law. The Tribunal rejected the notion that the appellants were estopped from challenging their liability due to prior tax payments. Consequently, the appeal was allowed, providing the appellants with consequential relief. en-us Tue, 10 Jul 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363703 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, setting aside the tax liability under 'Site Formation and Clearance services.' The Tribunal determined that the activity of removing over boulders/over burdens constituted Mining Services based on a CBEC circular and previous case law. The Tribunal rejected the notion that the appellants were estopped from challenging their liability due to prior tax payments. Consequently, the appeal was allowed, providing the appellants with consequential relief. Case-Laws Service Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363703