9911796707
TMI Blog2014 (8) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority. We do not find, prima facie, any evidence recorded by the learned Commissioner in the Revision Order to show that the Applicant had rendered scientific and technical consultancy services and not soil testing and soil exploration services. On going through the sample invoices relating to soil exploration services annexed to the paper-book, we prima facie found that the said soil exploration services could not come either under the category of ‘Technical Testing and Analysis Service’ or under ‘Scientific and Technical Consultancy Service’. In these circumstances, we find that the Applicant could able to make out a prima facie case for total waiver of the pre-deposit of duty and penalties. Accordingly, we waive the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08, dated 28-7-2008, the Adjudicating Authority after considering the submissions advanced by the Applicant/Appellant and the evidences on record, dropped the proceedings. Consequently, the Commissioner in exercise of the powers conferred on him, issued a notice for revision of the said Order dated 28-7-2008 under Section 84(1) of the Finance Act, 1994. In the Revision Proceedings, the learned Commissioner has confirmed the Service Tax and imposed the penalties. 3. Learned Advocate appearing for the Applicant has submitted that though initially they had taken Service Tax Registration under the Head, Scientific and Technical Consultancy Service , but in fact the services rendered by them were mainly Technical Testing and Analysis Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 25-6-2002, but the service rendered by them related to Soil Testing and Soil Exploration Service . The Adjudicating Authority after a detailed analysis of the evidences namely, their invoices, contracts etc., came to a categorical finding that the services rendered by the Applicant were not under the category of Scientific and Technical Consultancy Service , but under the category of Technical Testing and Analysis Service and the liability of Service Tax was ₹ 173/- against the impugned demand. Also, major portion of the amount reflected in the Profit and Loss Account for the respective years were on account of Soil Exploration Service , which was not taxable. The said finding of the Adjudicating Authority was based on record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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