Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 1029 - HC - Service TaxPenalties under sections 76, 77 and 78 of the Finance Act - Application of Section 80 - Mining Services - CESTAT set aside penalty - Held that:- The respondent was bonafidely adjudicating and/or arguing that the services rendered by them was only pre-mining and exploration activity and cannot be covered under Mining Services. The aforesaid was not accepted by the Adjudicating Authority and it was held that the services provided by the respondent is classified as "Mining Services" liable to pay service tax even prior to 16.05.2008. As stated above, immediately on adjudication proceedings were completed, the Adjudicating Authority held that the service provided by them is "Mining Services" for which the respondent is liable to pay the service tax, the respondent has immediately paid the service tax along with penalty at the rate of 25% - Under the circumstances and considering section 80 of the Finance Act, 1994 which is reproduced hereinabove, the learned CESTAT has rightly quashed and set aside the penalties under sections 76, 77 and 78 of the Finance Act. No question of law much less substantial question of law arise in the present appeals - Decided against Revenue.
|