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2017 (9) TMI 363 - AT - Service TaxSurvey and Exploration of Mineral services - Non-payment of service tax - penalty - Held that: - the issue whether the subject services of drilling of shot hole would come within the ambit of survey and exploration of mineral services was subject matter of doubt and dispute - There is no specific allegation of fraud or willful suppression in the show cause notice. We find that the department has failed to establish the deliberate attempt to evade payment of service tax by suppressing or mis-declaring facts - the issue was subject matter of litigation before the Tribunal and being an interpretational issue, the penalty imposed is too harsh on the appellant - the penalty of ₹ 2.75 crores imposed, is unjustified and requires to be set aside - matter requires verification as regards the contentions of the appellant that the amount that has been already discharged by them has not been properly taken note of - appeal allowed by way of remand.
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