9911796707
TMI Blog2016 (5) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by any other earlier services. Revenue has not objected to the appellant's payment of service tax under mining services. In fact, its stand accepted that after 01/6/2007 the same activity would fall under mining services. In such a scenario, it is not open to the Revenue to hold that the activity was falling under a different category of site formation and clearance, for the period prior to 01/6/2007. As the issue is bonafide interpretation of complex, provisions of law and in the absence of any direct evidence showing any malafide on the part of the assessee, the demand is prima facie barred by limitation. - Waiver and unconditional stay granted - Service Tax Stay Application No. 54816 of 2014 in Appeal No. 54196 of 2014 - Stay Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Site Formation and Clearance, Excavation and Earth Moving and Demolition Services raised demand of duty against the assessee by way of show cause notice dated 13/10/2009, proposing to confirm the demand for the period 16/6/20005 to 31/5/2007. 4. The said show cause notice was contested by the appellant on merits as also limitation. However, the Adjudicating Authority did not find favour with the appellant s contention and accordingly confirmed the demands alongwith confirmation of interest and imposition of penalties. 5. By drawing our attention to the agreement entered into by the appellant with the service recipient, it stand argued that the only job of the appellant was to do the drilling, to find out the oil source and all other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lot of confusion in the filed, necessitating issuance of various clarifications by the Board. As such, in the absence of any positive evidence to show that the appellant has misstated or suppressed any of the facts with an intention to evade payment of duty, extended period was not available to the Revenue. 6. On the other hand, learned DR appearing for the Revenue, supports the impugned order and reiterates the reasoning of the Adjudicating Authority. 7. At this interim stage, we find that the facts are not disputed. Admittedly appellant started paying duty under the mining services w.e.f. 01/6/2007. The dispute relates to the same set of activity for the period prior to 01/6/2007. It stand held in number of decisions of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
