https://www.taxtmi.com/caselaws?id=368586 The Tribunal set aside the tax demand on drilling and blasting pre-01.06.2007, along with interest and penalties. For post-01.06.2007 services, the appellant accepted tax liability but sought correct calculation based on cum tax value. The matter was remanded for recalculation without imposing penalties due to interpretational nature of the issue. The decision stressed the distinction between site formation and clearance services and mining services, emphasizing the significance of legal precedents in determining tax liability and penalties. en-us Tue, 21 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368586 The Tribunal set aside the tax demand on drilling and blasting pre-01.06.2007, along with interest and penalties. For post-01.06.2007 services, the appellant accepted tax liability but sought correct calculation based on cum tax value. The matter was remanded for recalculation without imposing penalties due to interpretational nature of the issue. The decision stressed the distinction between site formation and clearance services and mining services, emphasizing the significance of legal precedents in determining tax liability and penalties. Case-Laws Service Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368586