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2015 (12) TMI 279

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..... are 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 service tax liability; that the service tax liability has been discharged subsequently and had sought leniency in non imposing the penalties. We find that there is no dispute as to the facts as the appellant are partnership firm of farm .....

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..... d both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability under the category of Mining Services , for the period September 2008 to September 2009. Both the lower authorities has come to a conclusion that the appellant had failed to register with the department and failed to pay the service tax liability. It is the case of the counsel for ap .....

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..... e departmental Officers as to taxability of his services. 4. On consideration of the submissions made by both sides, we find that the service tax liability and the interest thereof under the category of Mining Services for the period September 2008 to September 2009 is correctly confirmed and upheld, we do not find any reason to interfere on such demands being confirmed; also that appellant i .....

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..... egal opinion as to taxability of the services rendered by them. This can be deduced from the statements recorded by the lower authorities. In our considered view, appellant had made out a case for setting aside the penalties, by invoking the provisions of section 80 of the Finance Act 1994. 6. Accordingly, holding that there could be a justifiable cause for non discharge of service tax liabilit .....

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