TMI Blog2014 (8) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, we find that, prima facie, the bonafide belief of the appellant needs to be held as inappropriate in as much as when the Service Tax liability was on the mining services was introduced, they could have got clarification from the authorities. - Partial stay granted. - ST/11759/2014-DB - M/13265/2014 - Dated:- 1-7-2014 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri S P Sheth, Adv. For the Respondent : Dr Jeetesh Nagori, Addl Commissioner (AR) PER : M V Ravindran 1. This Stay Petition is filed for waiver of pre-deposit of an amount of ₹ 1,29,67,101/-, interest thereof and penalties imposed. 2. The above said amount has been confirmed by the adjudicating authority as Service Tax liability und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 01.04.2007 to 31.01.2011 while the show cause notice is issued on 31.08.2012. It is his submission that the appellant had been entering into correspondence with GMDC authorities for the clarification on the Service Tax and were guided by Circular No.80/10/2004-ST, dt.17.09.2004 in as much as that the Service Tax liability on the mining services was introduced from 1.6.2007 and prior to this date, the circular dt.17.09.2004 had clarified that the activities as rendered by the appellant would be out of the ambit of Service Tax. It is his submission that the question of ignorance of law may be invoked by the Revenue, for which it is his submission that the ignorance of law cannot be a cause of intentional evasion of tax but at the most, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mixed question of facts and law, which needs to be addressed in depth by appreciating the findings recorded by the adjudicating authority and the rebuttal given in the grounds of appeal. On a holistic view of the issue, we find that, prima facie, the bonafide belief of the appellant needs to be held as inappropriate in as much as when the Service Tax liability was on the mining services was introduced, they could have got clarification from the authorities. The argument of the ld.Counsel as to ignorance cannot be cause of intentional evasion, if any, is an interesting proposition, which needs detailed hearing, which in our view can be done only at the time of final disposal of appeal. At the same time, we do find that there are some corres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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