2015 (4) TMI 1118

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..... For the Respondent : Shri S.V. Nair, Supdt. (AR) ORDER PER: M.V. RAVINDRAN This appeal is directed against order-in-original 02/KLG/Th-II/2010 dated 21.01.2010. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is regarding the service tax liability on the appellant under the category of dredging services. The appellant had undertaken desilting of Mithi River .....

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..... aside the penalty. It is his submission that an appeal has been preferred before the Hon'ble Apex Court against the Reliance Michigan (supra) case and the matter is still pending. 5. Learned Departmental Representative submit that the appellant is aware the fact that the service tax liability arises on the activity undertaken by them. Accordingly, they are required to discharge the same. Having n .....

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..... s imposed under Section 76 and 78 of Finance Act, 1994, we find that the elements of suppression of facts or mis-statement with intent to evade the service tax are absent in this case as the contract of so-called desilting was awarded by the Government of Maharashtra and the entire issue was in the public domain. In our view, non-payment of service tax by the appellant would be due to mis-interpre .....

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