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2016 (5) TMI 378 - CESTAT NEW DELHI

2016 (5) TMI 378 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit of service tax - Period involved is 16/6/2005 to 31/5/2007 - Site Formation and Clearance, Excavation and Earth Moving and Demolition Services - Imposition of interests and penalties under Section 76, 77 and 78 of the Finance Act - Held that:- admittedly appellant started paying duty under the mining services w.e.f. 01/6/2007. The dispute relates to the same set of activity for the period prior to 01/6/2007. It stand held in numbe .....

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ng under a different category of site formation and clearance, for the period prior to 01/6/2007. As 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. - Waiver and unconditional stay granted - Service Tax Stay Application No. 54816 of 2014 in Appeal No. 54196 of 2014 - Stay Order No. 50465/2016 - Dated:- 26-4-2016 - MS. ARCHANA WADHWA, MEMBE .....

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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 qu .....

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y against the assessee by way of show cause notice dated 13/10/2009, proposing to confirm the demand for the period 16/6/20005 to 31/5/2007. 4. The said show cause notice was contested by the appellant on merits as also limitation. However, the Adjudicating Authority did not find favour with the appellant s contention and accordingly confirmed the demands alongwith confirmation of interest and imposition of penalties. 5. By drawing our attention to the agreement entered into by the appellant wit .....

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lifting them upto pithead are essential integral processes and are part of mining operations, which were made taxable by the legislation w.e.f. 01/6/2007. Its stand further clarified 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 iden .....

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point of limitation. Revenue was in knowledge of the entire facts and the law was also not clear during the relevant period. There was lot of confusion in the filed, necessitating issuance of various clarifications by the Board. As such, in the absence of any positive evidence to show that the appellant has misstated or suppressed any of the facts with an intention to evade payment of duty, extended period was not available to the Revenue. 6. On the other hand, learned DR appearing for the Reve .....

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