TMI Blog2015 (4) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... e to discharge his service tax liability along with interest thereof and the penalty of ₹ 1000/- imposed on the appellant under Section 77 of Finance Act, 1994 is upheld. As regards the penalties imposed under Section 76 and 78 of Finance Act, 1994, it is found that the elements of suppression of facts or mis-statement with intent to evade the service tax are absent in this case as the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. Learned Counsel submits that on merits the issue has been decided by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 not done so, penalties have been correctly imposed on them. It is his submission th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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-interpretation of the provisions of the Finance Act, 1994. Accordingly, we, by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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