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2019 (2) TMI 477 - CESTAT HYDERABADClassification of services - Site Formation and Clearance Services or mining services? - period July 2005 to March 2007 - Held that:- Similar issue came up before the Tribunal in the case of Ganta Ramanaiah Naidu vs. CCE Guntur (wherein one of us Shri M.V. Ravindran was a Member) [2010 (8) TMI 474 - CESTAT, BANGALORE] an identical issue was argued and after reproducing various correspondence entered into with Coalfields by the appellant therein, the Bench held that the classification of services even if resolved at this juncture would be of a academic nature and did not record any findings; holding that having discharged the liability and the interest thereof, penalty is not to be imposed - the entire tax liability with interest has already been discharged. Penalty u/s 76, 77 and 78 - Held that:- During the period in question, appellant herein may have entertained a bonafide that tax is not payable as per the correspondence with M/s Western Coalfields Limited, has made out the case for invoking section 80 of Finance Act, 1994 - penalties imposed under sections 76, 77 & 78 are set aside. Appeal disposed off.
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