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2018 (8) TMI 15 - AT - Service TaxPenalty - non-payment of Service Tax - It is the case of the Revenue that removing of Hard Shale is nothing but Site formation for coal extraction by way of earthmoving and clearance and production of carbonaceous shale by way of drilling, boring, excavation, core extraction, earthmoving upto the pit area - Held that:- In the appeal before us, in Form ST-5, the period of dispute has been mentioned as 01.04.2007 to 31.08.2007 and it is also repeated in the Statement of Facts. There seems to be some discrepancies and misstatement of facts on the part of appellant revenue in drafting and filing this appeal before the Tribunal. Penalty is not imposable in this case as the dispute involves interpretation of provisions of law and in view of the various decisions of the Tribunal, Hon’ble High Courts and Hon’ble Supreme Court, this part of the order is sustained. Since the respondent assessee has neither filed any cross objection against the grounds of appeal nor have appeared before the tribunal, it would be appropriate to remand the matter to the adjudicating authority to consider the grounds of appeal filed by the Revenue and to pass the order in accordance with law - appeal is allowed by way of remand.
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