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2015 (8) TMI 594 - AT - Service TaxDemand of service tax - Mining and minerals services - Imposition of interest and penalty - Held that:- hiring of rigs to ONGC by making payment to foreign entities is liable to be tax from 16.5.2008 From the records we find that the appellant has discharged entire service tax liability which was charged by them to ONGC. When the appellant has already paid the amount collected by them from ONGC to the Government, the question of any recovery of amount does not arise. Levy of penalty - activities of the appellant in hiring the rigs from the foreign parties and enlisting the same to ONGC would not fall under the category of mining of mineral oil and gas service, is in itself enough to set aside the liability of interest and penalties imposed, in as much as that when there can be no service tax liability, the question of interest and penalty does not arise - Decided in favour of assessee.
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