2024-VIL-817-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification - Assessee entered into agreements with M/s. OIL and M/s. ONGC to carry out works for drilling operations of wells in oil fields – Respondent-assessee also carried out other associated works in relation to both exploration and exploitation of mineral, oil or gas etc. - Demand of service tax under “site formation and clearance, excavation and earth moving and demolition services” – adjudicating authority dropped the demand - Revenue contention that dropping of the demand of service tax by the adjudicating authority for the period prior to 01.06.2007 is legally not tenable - HELD - the ld. adjudicating authority has given a well-reasoned finding to arrive at the conclusion that the Respondent is not liable for payment of service tax under the category of “site formation and clearance, excavation and earth moving and demolition services”, for the period prior to 01.06.2007 - Having accepted service tax for the said services rendered by the Respondent under the category of 'mining service', the Revenue cannot demand service tax for the same services under the category of “site formation and clearance, excavation and earth moving and demolition services” for the period prior to 01.06.2007. Therefore, the services rendered by the Respondent prior to 01.06.2007 are not liable to Service Tax under the category of “site formation and clearance, excavation and earth moving and demolition services” – further, the ld. adjudicating authority has rightly extended the benefit of Section 80 of the Finance Act, 1994 and not imposed penalties under Sections 76, 77 and 78 of the Finance Act, 1994. Thus, the non-imposition of penalties in the impugned order is upheld – Revenue appeal is dismissed
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