https://www.taxtmi.com/caselaws?id=763616 CESTAT Chennai allowed the appeal, setting aside service tax demands on three grounds. First, the tribunal held that site formation service charges culled from a composite mining contract (June 2005-May 2007) were unsustainable as site formation was merely incidental to mining service, not a separate agreed service. Second, the short payment demand for mining service (June 2007-September 2008) was rejected since the appellant had already paid full service tax on gross income by 2008-2009. Third, the under-valuation demand for the same period was dismissed as there was no consideration received in kind, making Rule 3(b) enhancement inapplicable without actual realization of enhanced value. All associated interest and penalties were also set aside. en-us Mon, 23 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763616 CESTAT Chennai allowed the appeal, setting aside service tax demands on three grounds. First, the tribunal held that site formation service charges culled from a composite mining contract (June 2005-May 2007) were unsustainable as site formation was merely incidental to mining service, not a separate agreed service. Second, the short payment demand for mining service (June 2007-September 2008) was rejected since the appellant had already paid full service tax on gross income by 2008-2009. Third, the under-valuation demand for the same period was dismissed as there was no consideration received in kind, making Rule 3(b) enhancement inapplicable without actual realization of enhanced value. All associated interest and penalties were also set aside. Case-Laws Service Tax Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763616