https://www.taxtmi.com/caselaws?id=442946 The Tribunal classified the services rendered by the appellant as 'Site Formation Service' taxable from 16.06.2005, rejecting the appellant's claim of falling under 'Mining Service' taxable post-01.06.2007. The penalties under Sections 76 and 78 were waived due to the interpretative nature of the issue and lack of intent to evade tax. The demand for service tax with interest was upheld, while penalties were set aside and waived. The appeal was disposed of accordingly. en-us Wed, 06 Sep 2023 00:00:00 +0530 Wed, 13 Sep 2023 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442946 The Tribunal classified the services rendered by the appellant as 'Site Formation Service' taxable from 16.06.2005, rejecting the appellant's claim of falling under 'Mining Service' taxable post-01.06.2007. The penalties under Sections 76 and 78 were waived due to the interpretative nature of the issue and lack of intent to evade tax. The demand for service tax with interest was upheld, while penalties were set aside and waived. The appeal was disposed of accordingly. Case-Laws Service Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442946