2022 (6) TMI 710

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..... ocumentary evidences before the Tribunal in support of their appeal, whereas the first Appellate Authority has categorically mentioned that apart from four affidavits from four farmers, value of service being Rs.3,18,000/-, nothing was produced before the Court below. The present rectification of mistake application is without merit and is in the nature of an attempt to seek view of the final .....

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..... n, whether the same was exempt under Section 66D(d)(i). Initially, demand was dropped in the show cause notice by the Adjudicating Authority by holding that tax is not exigible considering the affidavit of the service receiver as well as the copy of land record (khata khatoni), Form 26AS of the assessee, which reflected that TDS was not deducted under the provisions of Income Tax and taking notice .....

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..... duty alongwith penalty under Section 78 and 77(1)(a) of the Finance Act, 1994. This Tribunal also took notice, that Commissioner (Appeals) have held - that digging of borewell for use in agriculture and for use by farmers is exempt, but decided against the assessee on his observation of insufficiency of evidence. 4. This Tribunal took notice of the evidences lead by the assessee before the Cour .....

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..... Tribunal also found, evidences before the Court below have not been found to be untrue and further observed that the Court below rejected such evidences on record, arbitrarily. Further, this Tribunal also took notice of the clarification issued by the Government being F. No. 354/35/2014-TRU dated 04.03.2014, which was issued under signature of the F.M. addressed to the South Zone Agriculture Assoc .....

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..... .12.2018 have held that the same activity is exempt from the service tax, being mentioned in the negative list. 6. After hearing the parties and going through the record, I find that the present rectification of mistake application is without merit and is in the nature of an attempt to seek view of the final order of this Tribunal, which is not permissible. Accordingly, this rectification of mi .....

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