https://www.taxtmi.com/caselaws?id=794763 Drilling activity was treated as Mining Services for service tax purposes. Liability was not attracted for the period before 01.06.2007, but service tax was upheld for 01.06.2007 to 13.03.2009 because the record did not show that the assessee was merely supplying drilling machinery. The assessee's claim to SSI benefit had not been examined, so the matter was remanded for fresh consideration of that limited issue. Penalties were set aside. The discussion reflects that where liability exists only for part of the disputed period, exemption or concessional treatment must be separately examined, and penalties may not survive a limited remand. en-us Fri, 12 Jun 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794763 Drilling activity was treated as Mining Services for service tax purposes. Liability was not attracted for the period before 01.06.2007, but service tax was upheld for 01.06.2007 to 13.03.2009 because the record did not show that the assessee was merely supplying drilling machinery. The assessee's claim to SSI benefit had not been examined, so the matter was remanded for fresh consideration of that limited issue. Penalties were set aside. The discussion reflects that where liability exists only for part of the disputed period, exemption or concessional treatment must be separately examined, and penalties may not survive a limited remand. Case-Laws Service Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794763