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TMI Blog2015 (12) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... irected against -in-Appeal No. PII/AV/36/2011 dated 29-04-2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability under the category of "Mining Services", for the period September 2008 to September 2009. Both the lower authorities has come to a conclusion that the appellant had failed to register with the department and failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability for the material period and should have checked with the departmental Officers as to taxability of his services. 4. On consideration of the submissions made by both sides, we find that the service tax liability and the interest thereof under the category of "Mining Services" for the period September 2008 to September 2009 is correctly confirmed and upheld, we do not find any reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te area in Ratnagiri district and may not have had access to the legal opinion as to taxability of the services rendered by them. This can be deduced from the statements recorded by the lower authorities. In our considered view, appellant had made out a case for setting aside the penalties, by invoking the provisions of section 80 of the Finance Act 1994. 6. Accordingly, holding that there could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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