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2016 (5) TMI 378 - AT - Service TaxWaiver of pre-deposit of service tax - Period involved is 16/6/2005 to 31/5/2007 - Site Formation and Clearance, Excavation and Earth Moving and Demolition Services - Imposition of interests and penalties under Section 76, 77 and 78 of the Finance Act - Held that:- admittedly appellant started paying duty under the mining services w.e.f. 01/6/2007. The dispute relates to the same set of activity for the period prior to 01/6/2007. It stand held in number of decisions of the Tribunal that when a specific category of service is brought under the service tax net, w.e.f. a particular date, it has to be held that the same activity was not covered by any other earlier services. Revenue has not objected to the appellant's payment of service tax under mining services. In fact, its stand accepted that after 01/6/2007 the same activity would fall under mining services. In such a scenario, it is not open to the Revenue to hold that the activity was falling under a different category of site formation and clearance, for the period prior to 01/6/2007. As the issue is bonafide interpretation of complex, provisions of law and in the absence of any direct evidence showing any malafide on the part of the assessee, the demand is prima facie barred by limitation. - Waiver and unconditional stay granted
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