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TMI Blog2014 (10) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... ut a prima-facie case for total waiver of dues adjudged, hence, predeposit of dues adjudged is waived and its recovery stayed during pendency of the appeal. Stay petition is allowed - Stay granted. - S.T. Appeal No.375/12 - ORDER NO.SO/75677/2014 - Dated:- 3-7-2014 - DR. D. M. MISRA AND DR. I. P. LAL, JJ. For the Appellant : Shri Manoj Roy, Advocate For the Respondent : Shri A. K. Biswas, Supdt. (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of service tax of ₹ 56.62 lakhs and equal amount of penalty imposed under Section 78, penalty of ₹ 5,000/- imposed under Section 77 of the Finance Act, 1994. 2. At the outset, the ld. Advocate appearing for the Applicant, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, reiterates the findings of the ld.Commissioner. 4. Heard both sides and perused the records. Prima-facie, we find that the Applicant, M/s ONGC, a Public Sector Undertaking, had received various services from M/s Well Flow Drilling Services, a foreign service provider, as specified in the agreement dated 25.08.2006. The present demand is confirmed against the Applicant on the ground that the foreign service providers are not having registered office in India, therefore, under reverse charge mechanism under Section 66A of the Finance Act, 1994, the Applicant is required to discharge service tax. We find that the service tax has been confirmed on the ground that the Applicant had received the services under the category of Management, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as maintenance of existing wells. In his support, he has submitted a diagram along with an affidavit about the activity carried by the Applicant. Prima-facie, on an analysis of the said diagram vis-`-vis the services as mentioned in the respective contract, we find that the existing wells, which become un-usable or become dead, have been plugged and the service providers were to explore the possibility of new oil wells by making horizontal drilling from the existing dead wells. Thus, the services received by the applicant, prima-facie, may not come under the scope of Management, maintenance or repair service. In the result, the Applicant could able to make out a prima-facie case for total waiver of dues adjudged, hence, predeposit of due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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