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2015 (4) TMI 1118 - AT - Service TaxImposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - Held that:- by applying the decision of this Bench in the case of Reliance Michigan (JV) v. CCE Thane II [2013 (7) TMI 236 - CESTAT MUMBAI], the appellant is liable to discharge his service tax liability along with interest thereof and the penalty of ₹ 1000/- imposed on the appellant under Section 77 of Finance Act, 1994 is upheld. As regards the penalties imposed under Section 76 and 78 of Finance Act, 1994, it is found that the elements of suppression of facts or mis-statement with intent to evade the service tax are absent in this case as the contract of so-called desilting was awarded by the Government of Maharashtra and the entire issue was in the public domain. Therefore, non-payment of service tax by the appellant would be due to mis-interpretation of the provisions of the Finance Act, 1994. Accordingly, we, by invoking the provisions of Section 80 of the Finance Act, 1994 as it was during the relevant period, set aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994. - Appeal disposed of
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