2006 (5) TMI 467

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....ical Member)-Heard both sides. The appellants have entered into a contract with M/s. North Eastern Coal Fields, Coal India Limited, Assam. The Adjudicating Commissioner after examining the contract and the entry under section 65(97a) of the Finance Act, 1994 has confirmed the service tax demand holding the services rendered by the appellants to be falling under the category of "Site formation a....

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....; We have heard learned S.D.R., Shri J.K. Jha who took us through the impugned adjudication order and demonstrates that the activities undertaken by the appellants fall within the category of "site formation and clearance, excavation and earthmoving and demolition services", as held by the original authority. After hearing both sides and perusal of the case records, we are of the view that t....

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....he disputed nature of service and the interpretation of the scope of the service involved, we are of the opinion that this is a fit case to waive the penalty under section 80 of the Finance Act, 1994 as the appellants have taken out service tax registration as well as taken steps to obtain a clarification regarding taxability of service and the tax amount has only subsequently been reimbursed to t....