TMI Blog2007 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... - appellants have already paid the tax amount which has also been reimbursed to them by their clients - since tax liability is not being challenged, the interest liability is required to be discharged by appellants, - keeping in view the disputed nature of service, penalty is waived u/s 80 - ST/25 OF 2007 - A-1905/KOL./2007 - Dated:- 23-10-2007 - DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at since the service tax has been reimbursed to them, they are not contesting the tax amount, but they are challenging the levy of interest and penalty on them. He, further, states that the services rendered by the appellants are in the nature of mining service which has been brought under Service Tax Net specifically from 1-6-2007 and as such, for the period prior to 1-6-2007, the services render ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses, drilling, soil stabilization etc., are part of the works undertaken by the appellants in the process of extraction of coal. In any case, the appellants are not challenging the tax amount itself which they have already paid and recovered from their clients. In view of the fact that the tax liability is not being challenged, the interest liability is required to be discharged by the appellants, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 961 (Rupees one crore fifty-four lakhs seventy-one thousand nine hundred and sixty-one). Learned S.D.R. has no objection to the matter being sent to the Original Authority for rectifying the calculation of mistake, if any, as well as for calculation of the interest amount. Accordingly, we remand the matter for this limited purpose to the Original Authority. 7. The appeal is partly allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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