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2015 (4) TMI 1118 - CESTAT MUMBAI

2015 (4) TMI 1118 - CESTAT MUMBAI - 2016 (42) S.T.R. 839 (Tri. - Mumbai) - Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - Held that:- by applying the decision of this Bench in the case of Reliance Michigan (JV) v. CCE Thane II [2013 (7) TMI 236 - CESTAT MUMBAI], the appellant is liable 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, .....

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ccordingly, we, by invoking the provisions of Section 80 of the Finance Act, 1994 as it was during the relevant period, set aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994. - Appeal disposed of - Appeal No. ST/197/10 - Final Order No. A/992/2015-WZB/STB - Dated:- 16-4-2015 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. P.S. PRUTHI, MEMBER (TECHNICAL) For the Petitioner : Shri Shailesh Sheth, Advocate For the Respondent : Shri S.V. Nair, Supdt. (AR) ORDER PER: M.V. .....

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is his submission that despite that he has got submissions to make which were not made before the Bench. It is his submission that the desilting activity undertaken by the appellant is not in respect of river. He would trace the history back and submit that the so called Mithi River was nothing but a water body and that also not perennial and runs only during monsoon. He would submit that the water body is draining of water from man-made i.e. Vihar lake, if it over flows, so that the water shoul .....

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