2015 (12) TMI 434 - AT - Service Tax

Demand of service tax - site formation and clearance services - Held that Tribunal has observed that keeping in view the disputed nature of services and interpretation of the scope of the service it is a fit case to waive the penalty under Section 80 of the Finance Act 1994 - we uphold the confirmation of demands and set aside the penalties in terms of the declaration of law in the case of National Mining Co. Ltd. vs. CCE Dibrugarh referred (2007 (10) TMI 227 - CESTAT KOLKATA ). - Decided partly in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI confirmed the demand of service tax against the appellant for providing site formation and clearance services to South Eastern Coalfields Limited. The penalties were waived based on the precedent set in the case of National Mining Co. Ltd. vs. CCE, Dibrugarh.