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2015 (12) TMI 279 - CESTAT MUMBAI

2015 (12) TMI 279 - CESTAT MUMBAI - TMI - Demand of service tax - Mining Services - Imposition of penalty - Benefit of Section 80 - Held that:- Statements of the partner of the appellant was recorded on 2nd February 2010, wherein the partner has specifically recorded that since they were located at remote Village, they were not aware about the legal provisions and that they being farmers, and the Mining activity having been undertaken for the first time by them, they failed to discharge the serv .....

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ad made out a case for setting aside the penalties, by invoking the provisions of section 80 of the Finance Act 1994. - However, Demand of service tax is upheld - Decided partly in favour of assessee. - Appeal No. ST/526/11-Mum - Dated:- 8-9-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri V B Gaikwad, Adv For the Respondent : Shri A B Kulgod, (AR) ORDER Per M V Ravindran This appeal is directed against -in-Appeal No. PII/AV/36/2011 dated 29-04-2011. 2. Heard .....

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and as they are located in remote village and for the first time mining activity was under taken by them; also that they were unaware of the provisions of the law, hence there was an error in not discharging the service tax liability, but the same was discharged as soon as it was pointed out to them by the authorities. It is his submission that the penalties imposed by the adjudicating authority and upheld by the first appellate authority be set aside by invoking provisions of section 80 of the .....

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