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M/s Ifcons Infrastructure Ltd. Versus Commissioner of Service Tax, Mumbai-II

2016 (11) TMI 1108 - CESTAT MUMBAI

Penalty - Construction of a ‘jetty’ - bonafide belief - Service Tax liability with interest having been discharged - Held that: - the appellant had declared receipt of payment and claimed the said payment as received for exempted services, there could be a bonafide belief that tax liability does not arise - No penalty - Decided in favor of the assessee. - ST/105/12-Mum - A/87306/16/STB - Dated:- 31-3-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri C.J. Mathew, Member (Technical) Shri Keva .....

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ficers of DGCEI investigated the issue. During the discussion with DGCEI, the appellant herein were convinced that Service Tax liability arises and they had immediately discharged the Service Tax liability and interest thereof on 08.05.2008 and shown the payments receipt of such services under the category of exempted services. It is seen that jetty was to handle the logistics of project Cargo and equipment for setting up an onshore Gas Terminal; they claimed it is transport terminal which exemp .....

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e exempted services and that they had declared the same under as exempted services. 4. Learned Departmental Representative on the other hand would submit that in the appellant s own case this Tribunal had held on Onshore Terminal is not a Transport Terminal hence is not excluded from levy of Service Tax. In the Order dated 04.04.2014, this Bench have upheld the Order-in-Original in toto which would mean the penalty liability is also upheld. He would draw our attention in the case with a plea tha .....

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e Service Tax liability and the interest thereof, we uphold the impugned order to that extent. 7. As regards the penalty, we find that there is no dispute that appellant had filed return with the Department indicating use of jetty as exempted services. The appellant could have done so is a bonafide belief that Service Tax liability does not arise on this jetty, as the same is used for unloading of Cargo or equipment for setting up a onshore terminal and can be classified under category of Transp .....

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