2016 (5) TMI 378

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..... gory of "Site Formation and Clearance, Excavation and Earth Moving and Demolition Services". In addition, interests stand confirmed and penalties stand imposed under Section 76, 77 and 78 of the Finance Act. 2. As per facts on record, the appellant entered into contract with Oil and Natural Gas Corporation Ltd. (ONGC) for providing rig drilling services, for extraction of oil, on an already prepared surface. The said drilling rig services was to be provided by specialized and efficient drilling rigs equipped with latest technology and equipment alongwith highly qualified and experienced crew. When the mining services were introduced in the Service Tax net w.e.f. 01/6/2007, the appellant registered themselves with the Department of Service .....

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..... larified in the said letter that prior to this date, such activities, being part of mining operation itself are not subject to service tax. Learned Advocate draws our attention to the Tribunal decision in the case of Atwood Oceanics Pacific Ltd. vs. CST, Ahmedabad reported as 2013 (32) S.T.R. 756 (Tri. - Ahmd.), wherein identical services were held to be falling under mining services. As such, submits the learned Advocate that by no stretch of imagination, the services being provided by the appellant can be held to be services other than "mining services". He also submits that once the Revenue accepts the activity of the appellant as falling under mining services, w.e.f. 01/6/2007, it has to be held that the said activity was not falling un .....

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..... period prior to 01/6/2007. We also find favour with the appellant's stand that in terms of declaration of law by the Tribunal in the case of Atwood Oceanics Pacific Ltd. vs. CST, Ahmedabad (supra), the identical activities have been held to be mining service activities. Apart from that, we also find that the issue is bonafide interpretation of complex, provisions of law and in the absence of any direct evidence showing any malafide on the part of the assessee, the demand is prima facie barred by limitation. 8. In view of the foregoing discussions, we are of the view that the appellant is entitled to unconditional stay. We order accordingly. (Operative part of the order pronounced in the open court.)
Case laws, Decisions, Judgements, .....

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