2010 (2) TMI 543

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..... rovided by them is required to be classified and the appellant is a Government undertaking we consider that the amount already deposited by the appellants is sufficient for the purpose of provisions of section 35F made applicable to find service tax matters by section 84 of Finance Act, 1994 and accordingly, waive the requirement of pre-deposit of the balance amount of service tax, interest thereo .....

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..... ty under sections 76 and 77 of Finance Act, 1994 have also been imposed and penalty under section 78 has been waived invoking the provisions of section 80 of Finance Act, 1994. 2. The learned consultant on behalf of the appellants submitted that somewhere in the second half of the 2008, the appellants came to know that a new service called supply of tangible goods has been introduced and the s .....

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..... of Rs. 17.14 crores and intimated the Commissioner that the amount is being paid to avoid litigation reserving their right to contend that the service provided by them is actually supply of tangible goods only. However, a show-cause notice was issued proposing to levy service tax on the services provided by them under the category of survey and exploration of mineral, oil or gas services which be .....

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..... f Finance Act, 1994 and in view of the fact that even now there is a dispute about correct category of service under which the tax is to be levied, no penalty is imposable on them. It is his submission that extended period also should not have been invoked in this case on the same grounds. Therefore, he submits that stay against recovery of penalties imposed may be granted and recovery of balance .....

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..... the appellants is sufficient for the purpose of provisions of section 35F made applicable to find service tax matters by section 84 of Finance Act, 1994 and accordingly, waive the requirement of pre-deposit of the balance amount of service tax, interest thereon and penalties imposed on the appellants and also grant stay against recovery of the same during the pendency of appeal. - - TaxT .....

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