9911796707
TMI Blog2013 (9) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of mining services w.e.f. 1.6.2007, how the said action of the assessee would reflect upon their malafide or any suppression or mis-statement of facts with an intent to evade payment of tax, during the relevant period under the category of ‘Technical Testing and Analysis’ The appellant stopped paying service tax on the said services, though the value of the said services and the service tax payable on the same was being reflected by them in the returns required to be filed - all such returns were duly filed under the cover of a covering letter clarifying that they were not paying any service tax on the said services in terms of the advice obtained by M/s. ONGC and forwarded to them - the appellant also filed refund claim for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of Technical Testing Analysis Agency Services . However, M/s. ONGC took the advice of a retired High Court Chief Justice , who opined that the said services would not be covered by the definition of Technical Testing and Analysis Agency Services and as such, there was no requirement of payment of service tax. As such, the appellant stopped paying service tax on the said services, though the value of the said services and the service tax payable on the same was being reflected by them in the returns required to be filed. He further submits that all such returns were duly filed under the cover of a covering letter clarifying that they are not paying any service tax on the said services in terms of the advice obtained by M/s. ONG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal expert, Wire line Logging Services do not fall within the ambit of the term Technical Testing and Analysis. The conclusion arrived at has therefore given rise to an ambiguity with respect to taxability of Wire line logging and similar services under the category of Technical Testing and Analysis. We have accordingly not recovered/deposited service tax with respect to contracts with ONGC, Offshore Service Group, Mumbai Region for the period under return. A copy of the opinion and correspondence from ONGC in this regard is attached as Annexure 1 2 respectively. However, to the extent service tax has been recovered from the clients, the same has been duly deposited. To establish our bonafide, we are reflecting the gross value of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not surrender the registration in the category of Technical testing and analysis and also not sought any clarification on the issue from the competent authority separately on priority basis. It is also observed from the ST-3 returns of the assessee for the period subsequent to 2004 that the category of services on which service tax has been paid has been shown as Technical testing and analysis only. The above actions of the assessee amounted to non-declaration of facts to the department, with willful intention to evade service tax, resulting in contravention of various provisions of the said Rules and thus provisions of Section 73(1) of the Act are invokable. The assessee has also stated that they started payment of service tax in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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