9911796707
TMI Blog2017 (12) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... ors who were undertaking similar kind of work for various coal fields and there were doubts on Service Tax liability on the activity carried out by them - this is a fit case to exercise discretion under Section 80 of the Finance Act, 1994, for waiver of penalty. But, such waiver can be granted only if the appellant has already paid the entire Service Tax liability along with interest for the disputed period. Impugned order is upheld regarding demand of Service Tax and interest - Matter remanded only for deciding penalty. - ST/55/2012-[DB] - ST/A/58040/2017-CU[DB] - Dated:- 23-11-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Present Shri Jagdish Kumar, Proprietor for the appellant Present S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on with mining of coal. Service Tax on mining services was imposed only w.e.f. 01/06/2007. Accordingly, it has been submitted that since the demand is pertaining to the period prior to 01/06/2007, the same is not justified. 4. It has further been submitted that since the Service Tax involved has in any case been paid, the penalty imposed may be set aside. 5. We have perused the relevant appeal record. The activity carried out by the appellant involves removal of overburden in all kinds of soil by means of tippers, bulldozers etc. Copy of a Work Order submitted by the appellant shows the description of work as Hiring of HEMM/Tippers/Dozers/drills for removal of all type of material in all kind of strata, drilling with its excavation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that there were many contractors who were undertaking similar kind of work for various coal fields and there were doubts on Service Tax liability on the activity carried out by them. We also note that the applicability of Service Tax on activities undertaken at mines prior to 01/06/2007 was also clarified by CBEC which was given vide Circular dated 12/11/2007. Keeping all these factors in mind we are of the view, that this is a fit case to exercise discretion under Section 80 of the Finance Act, 1994, for waiver of penalty. But, such waiver can be granted only if the appellant has already paid the entire Service Tax liability along with interest for the disputed period. For the purpose of verification and satisfying whether the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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