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2013 (7) TMI 236 - AT - Service TaxService tax liability – ‘Dredging Service' - Section 65(36)(a) - a show-cause notice was issued for demanding Service Tax on the activity undertaken under the category of ‘Dredging Service' – the appellant’s main contention is that the work done by them in respect of the the Mithi River is not a River but a Nalla – Held that:- From the documentary evidences ( Tender Notice and work awarded) it is clear that the work pertains to Widening and Deepening the depth of Mithi River - the contract is the work as to dredging of river and not as anything else – earlier having agreed to and undertaken the work as widening and deepening of the river, the appellant cannot turn around now and say that what he has done is dredging of a nalla and not a river - the activity undertaken by the appellant squarely falls within the definition of taxable service u/s 65(36a) - the Service Tax demand confirmed in the order along with interest thereon is sustainable in law. Imposition of penalty - suppression of facts or mis-statement with intent to evade Service Tax is not attracted in the facts of the case - The activities undertaken by the appellant was in the public domain - The charge against the appellant can at best be described as mis-interpretation of law - mis-interpretation is not a mis-statement or suppression of facts - imposition of penalty under Section 78 is not warranted – penalty set aside. CENVAT Credit - claim for CENVAT credit was never made before the adjudicating authority - the appellant is at liberty to substantiate their claim for eligibility to CENVAT Credit before the competent authority.
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