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2017 (2) TMI 1173 - CESTAT NEW DELHIServices of site formation for the coal mines - whether fall within the category of site formation category or mining services? - Held that: - the appellants are involved in services of site formation for the coal mines of South Eastern Coal Fields Ltd. - the appellants do not have work order for any mining of coal. The terms of the contract are clear to the effect that they make the site fit and ready for coal mining. Coal extraction is not the work given to the appellant - service tax with interest upheld. Penalty - Held that: - non-payment of service tax in time is due to the fact that service recipient not paying the amount as per contractual arrangement with large number of such contractors - the appellant took up the matter with the service recipient, along with various other contractors involved in same type of work, regarding service tax liability - it is fit case in revoking provisions of Section 80 for waiver of penalties imposed on the appellant - penalties waived. Appeal allowed - decided partly in favor of assessee.
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