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R.P. Shah Versus Commissioner of Central Excise, Thane II

2015 (4) TMI 1118 - CESTAT 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 appe .....

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d 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 contract of so-called desilting was awarded by the Government of Maharashtra and the .....

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, 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, .....

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10 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 Ri .....

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re 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 als .....

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iance Michigan (JV) (supra) the Bench had set 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 .....

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em. It is his submission that there is no interference called for on the penalties imposed by the adjudicating authority. 6. We have considered the submissions made at length by both the sides and perused the records. 7.1 At the outset we hold that t .....

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