Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1177 - AT - Service TaxSurvey and Exploration of Minerals - execution of integrated Seismic Job services and drilling of shot holes for Sector S-4 in Cambay Basin, Gujarat with ONGC in respect of M/s.Geofizyka Torun - It was alleged that appellant had collected service tax from the said person, however did not remit the same to the Government in respect of one invoice dt. 31.03.2007 raised for an amount of a sum of ₹ 57,98,435/- involving service tax liability of ₹ 7,09,728/- accordingly - Held that:- Specific geological, geographical or prospecting activity or map-making is a sine qua non for meriting inclusion under the above service category for becoming exigible to service. From the meagre facts available on record and due to absence of contract submitted by appellant, we are not able to make a headway in deciding the matter - Accordingly, the issue concerning tax liability of ₹ 43,20,959/- with interest, relating to the contract dt. 16.12.2004/- referred to in para-3 of the SCN dt. 1.10.2007, the matter is being remanded to the adjudicating authority for analyzing the contract to arrive at a decision whether in fact the services provided would fall within the scope of “Survey and Exploration of Mineral” service. Demand of service tax - Survey and Exploration Service - Held that:- It is not in dispute that the appellants have collected the amount of service tax under Survey and Exploration Service. This allegation has not been refuted by the appellant either during adjudication stage or before this forum - demand upheld. Penalties - Held that:- The matter is remanded to the original adjudicating authority to arrive at a reasoned decision whether the penalties proposed in the notice require to be imposed or otherwise and accordingly, the quantum of any penalties that may be confirmed will have to be determined based on the final tax liability, if any, that may be confirmed by the said original authority. Appeal is partly dismissed and partly remanded.
|