https://www.taxtmi.com/caselaws?id=776876 CESTAT Chennai upheld that the appellant's activities fall under Site Formation & Clearance, Excavation & Earthmoving and Demolition Services, rendering it liable to service tax for 2008-09 to 30.06.2012; the claimed exemption was denied for lack of contract evidence. The Tribunal sustained invocation of the extended limitation period due to deliberate non-registration/non-filing, rejected bonafide ignorance, but set aside a Rs.20,42,510 penalty under Section 78. The remainder of confirmed demand was disturbed and the matter remitted to the adjudicating authority for de novo adjudication. Appeal allowed in part (remand). en-us Thu, 14 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776876 CESTAT Chennai upheld that the appellant's activities fall under Site Formation & Clearance, Excavation & Earthmoving and Demolition Services, rendering it liable to service tax for 2008-09 to 30.06.2012; the claimed exemption was denied for lack of contract evidence. The Tribunal sustained invocation of the extended limitation period due to deliberate non-registration/non-filing, rejected bonafide ignorance, but set aside a Rs.20,42,510 penalty under Section 78. The remainder of confirmed demand was disturbed and the matter remitted to the adjudicating authority for de novo adjudication. Appeal allowed in part (remand). Case-Laws Service Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776876