https://www.taxtmi.com/caselaws?id=370413 The Tribunal ruled in favor of the appellant, setting aside the demands and penalties imposed. The services related to construction of Tailing Dams were not taxable under "Site Formation Services" as they did not fall under works contract services. Additionally, services related to desilting of Tailing Dams were excluded from taxation under "Site Formation Services" due to their nature of repairing water bodies. The Tribunal also considered a Board Circular, concluding that the appellant's services were not independently taxable. The Department's appeal for penalty imposition was dismissed, and the impugned orders were set aside. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370413 The Tribunal ruled in favor of the appellant, setting aside the demands and penalties imposed. The services related to construction of Tailing Dams were not taxable under "Site Formation Services" as they did not fall under works contract services. Additionally, services related to desilting of Tailing Dams were excluded from taxation under "Site Formation Services" due to their nature of repairing water bodies. The Tribunal also considered a Board Circular, concluding that the appellant's services were not independently taxable. The Department's appeal for penalty imposition was dismissed, and the impugned orders were set aside. Case-Laws Service Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370413