TMI Blog2017 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... is too harsh on the appellant - the penalty of ₹ 2.75 crores imposed, is unjustified and requires to be set aside - matter requires verification as regards the contentions of the appellant that the amount that has been already discharged by them has not been properly taken note of - appeal allowed by way of remand. - ST/302/2009 - Final Order Nos. 41946 / 2017 - Dated:- 4-9-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri B. Ravichandran, Member ( Technical ) Shri Raghavan Ramabhadran, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi C.S. The appellants are engaged in providing seismic job services and shot hole drilling services mainly t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintenance, topographic surveying, cable laying, shooting, etc.) and shot hole drilling done at regular interval ranging from 15-100 metres and of depth varying from 20 metres to 60 metres etc. The detailed activities were in the nature of support services to ONGC for conducting seismic job survey and shot hole drilling services. On the date of filling the bid document and pre bid conference dated 5/7.2004 the said services were not taxable under the existing taxable category of services specified under the existing taxable category of services specified under the Finance Act, 1994. The appellant vide their letter dated 16.09.2004 brought to the notice of ONGC in addition to other rate negotiations, the fact of imposition of taxes by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is under dispute between the parties. 3. He further submitted that the issue whether the appellants are liable to pay service tax on such services has been decided against the appellant in the case of Shiv-Vani Oil Gas Exploration Services Ltd. Vs. Commissioner of Service Tax, New Delhi 2017 (47) STR 200 (Tri. Del.). Although the appellants had contested their liability to pay service tax before the adjudicating authority, in the present appeal, they are confining their contest on the imposition of penalty only. He contended that in the said decision, Tribunal had set aside the penalty imposed under section 78 and therefore pleaded that the penalty imposed may be set aside for the reason that there was no intention to evade p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt and dispute. The Tribunal in the case of Shiv-Vani Oil Gas Exploration Services Ltd. (supra) has held that such activities would also come within the definition of Survey and Exploration of Mineral services . It is also seen discussed in the Order-in-Original that appellant had pleaded that there was delay in discharge of service tax for the reason that ONGC did not make the payments within time and therefore there was no lapse on the part of the appellant to discharge the service tax liability. The adjudicating authority failed to accept the contention of the appellant that the delay in making payment of service tax was out of their control since ONGC refused to pay the service tax for all the services provided by them including th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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