https://www.taxtmi.com/caselaws?id=447460 CESTAT Kolkata dismissed Revenue's appeal against an assessee in a service tax matter. The tribunal upheld dropping of demand worth Rs.11,64,74,435/- ruling that services rendered during 16.6.05 to 31.5.07 could not be classified as Site Formation Clearance, Excavation Earth Moving Demolition Services based on agreement terms and judicial pronouncements. Another demand of Rs.2,09,43,980/- was also dropped after statutory auditor's certificate reconciled balance sheet differences. Penalties under Section 78 were not imposed following Board's Circular provisions and Section 73(3) of the Act. en-us Thu, 30 Nov 2023 00:00:00 +0530 Wed, 27 Dec 2023 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447460 CESTAT Kolkata dismissed Revenue's appeal against an assessee in a service tax matter. The tribunal upheld dropping of demand worth Rs.11,64,74,435/- ruling that services rendered during 16.6.05 to 31.5.07 could not be classified as Site Formation Clearance, Excavation Earth Moving Demolition Services based on agreement terms and judicial pronouncements. Another demand of Rs.2,09,43,980/- was also dropped after statutory auditor's certificate reconciled balance sheet differences. Penalties under Section 78 were not imposed following Board's Circular provisions and Section 73(3) of the Act. Case-Laws Service Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447460