2017 (3) TMI 19

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..... in removal of extra burden in the mining area. As a result of investigation, a view was entertained by the Revenue that such activities would fall under the taxable category of "site formation and clearance, excavation services." The appellant got themselves registered with the Department w.e.f. 01.01.2006 but were not paying the service tax as the services recipient i.e. South Eastern Coal Field .....

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..... deposited the entire amount of tax subsequent to the clarification there was no requirement for initiation of the proceedings in terms of section 73 of the Act. Otherwise also, the submissions of the Ld. Advocate that it is proper case for invocation of the provisions of section 80 of the Finance Act. Accordingly, he prays for setting aside the penalties. Reliance also stands placed on various de .....

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..... al Vs. CCE Bhubaneswar 2009 (13) STR 138 (Tri-Kol) ii) Bajaj Travels Ltd. Vs. CCE Delhi - 2012 (25) STR 417 (Del) iii) Alstom Projects India Ltd. Vs. CCE Delhi 2009 (15) STR 63 (Tri-Del) iv) Svenpa Systems Vs. CCE Bangalore 2010 (19) STR 891 (Tri-Bang.) 6. In view of the above, I set aside the penalties imposed on the appellant. At this stage, Ld. Advocate submits that there is some differenti .....

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