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2017 (12) TMI 964 - AT - Service TaxClassification of services - Site Formation and Clearance, Excavation and Earth Moving and Demolition services or mining services? - Held that: - The activities carried out by the appellant, though in relation to mining, cannot be considered as mining activity. The work undertaken by the appellant makes the site fit and ready for coal mining, but the mining of coal is not the work alloted to be appellant. Further, it is seen that the activity undertaken is also not a part of composite activity of mining - the activity will be liable for Service Tax under the category of Site Formation and Clearance. Penalty - Held that: - there were many contractors who were undertaking similar kind of work for various coal fields and there were doubts on Service Tax liability on the activity carried out by them - this is a fit case to exercise discretion under Section 80 of the Finance Act, 1994, for waiver of penalty. But, such waiver can be granted only if the appellant has already paid the entire Service Tax liability along with interest for the disputed period. Impugned order is upheld regarding demand of Service Tax and interest - Matter remanded only for deciding penalty.
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