TMI Blog2021 (3) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... at the matters have been admitted vide order dated 19th September 2018. Let notice of Rule be issued to the respondents, returnable on 19/04/2021. Let there be an adinterim order in terms of Para6( b). - R/Special Civil Application No. 3756 of 2021 - - - Dated:- 22-2-2021 - Honourable Mr. Justice J.B. Pardiwala And Honourable Mr. Justice Ilesh J. For the Petitioner(s) : Nanavati CO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of Section 75 of the Act. By the act of not disclosing the fact of receiving services from the Government of Gujarat for use of natural resources and not paying the appropriate service tax on the services received by them @ 100% under the reverse charge mechanism, as envisaged at Sr. No.6 to Notfn. No.30/2012ST dated 20.6.2012, the service tax assessee has rendered themselves liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33,61,491/( Rupees Thirty Three Lakhs Sixty One Thousand Four Hundred Ninety One Only) under the proviso to Section 73(1) of the Act from M/s. Selan Exploration Technology Ltd. (III) I order recovery of interest from them under the provisions of Section 75 of the Finance Act on the demand at (I) and (II) above. (IV) I impose a total penalty of ₹ 33,90,604/[ ₹ 29,193 + ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the fact that the identical issue is being considered by this Court in a batch of writ-applications being a Special Civil Application No.4603 of 2017 and Special Civil Application No.4606 of 2017. In these matters, the levy of service tax is under the Mines and Minerals (Development and Regulation) Act, 1957. It is pointed out that the matters have been admitted vide order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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