2007 (10) TMI 227

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....JUDICIAL MEMBER   ORDER Dr. Chittaranjan Satapathy, Technical Member. -1. Heard both sides. 2. The appellants have entered into a contract with M/s. Norh 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 re....

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....ts are not taxable and no interest and penalty are payable. 4. We have heard learned S.D.R., Shri J.K. Jha who took us through the impugned Adjudication Order and demonstrates that the activities under taken by the appellants fall within the category of 'Site Formation and Clearance Excavation and Earthmoving and Demolition Services' as held by the Original Authority. 5. After hearing both s....

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.... by the Adjudicating Commissioner. However, keeping in view the 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 service and....