2015 (12) TMI 812

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..... liability on the survey and exploration was in the period when there was no clarity as to the taxability of work done for ONGC. We agree with the learned Counsels submissions that having discharged the entire service tax liability and the interest thereof, the penalty need not be imposed on appellant. We hold that the appellant has made out a justifiable cause for invoking the provisions of Sec .....

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..... llant under the category of surface and sub-service surveying in relation to location and exploration of deposits of oil and gas to M/s.ONGC Ltd. It transpires from the records that the appellant was issued a show-cause notice dated 12/06/2008. Wherein it is recorded that as pointed out by the Central Excise officers, the appellant discharged/deposited the entire amount of service tax liability .....

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..... onerate. Till today, no reply has been filed by the learned DR, he stated that they have not yet received any intimation/information from the department. 4. Today, the learned Counsel produced before us a calculation sheet wherein the interest liability has been worked out as ₹ 5,50,117/- and reducing the amount of interest already paid on 27/03/2005 i.e. ₹ 2,50,131/-, differential .....

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