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M/s Sadbhav Engineering Ltd Versus Commissioner of Service Tax, Ahmedabad

2016 (2) TMI 873 - CESTAT AHMEDABAD

Classification of services - Levy of interest and penalty - It merely pleaded that there was no malafide intention in not remitting the tax and therefore, neither interest nor penalty should be levied. - Held that:- As the validity of the classification of the service is a factor integral to the legitimacy of levy and collection of tax, we have allowed the miscellaneous application for raising additional grounds and we consider the factual matrix of the Appellant’s rendition of service in the co .....

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er Burdens is an activity incidental to facilitate and effectuate mining of lignite and as the quantum of lignite mined is also, under the schedule of quantities of the agreement between the Appellant and GHCL is predominantly, the contract should be considered in essential character as a contract for mining of lignite. On this reasoning, the service provided by the Appellant to GHCL clearly and undisputedly falls within the ambit of mining service and cannot be classified as “site formation etc .....

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preferred against the Adjudication order dt.03.06.2008 passed by the learned Commissioner, Ahmedabad. The order confirmed service tax demand of ₹ 63,68,413.00 and penalty of equivalent amount under Section 78 and penalty under Section 76 of Finance Act, 1994. The impugned order does not order levy of interest nor of penalty under Section 77 of the Act. 2. During the course of Adjudication proceedings, the Appellant herein did not contest the classification of service as alleged by the Depa .....

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contesting the classification of the services and as confirmed in the Adjudication order. This application to raise additional grounds was ordered on 22.02.2016, since the grounds raised were pure questions of law. 3. During the period 15.06.2005 to 28.02.2006, the Appellant under an agreement entered into with M/s Gujarat Heavy Chemicals Ltd, ( GHCL for short), a corporate entity, provided services which included hiring of heavy earth moving equipment for excavation and allied works at the Kha .....

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ble service with effect from the said date, defined and enumerated in Section 65(105)(zzzy) of the Act. 4. As the Appellant neither filed returns nor remitted service tax prior to 01.06.2007, proceedings were initiated for levy of service tax on the premise that the Appellant had provided site formation and clearance, excavation and earth moving and demolition service enumerated under Section 65(97)(a) read with Section 65(105)(zzza) of the Act. 5. As already noticed the Appellant did not contes .....

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