2023 (7) TMI 431

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....rissa Mining Corporation. 'Mining Services' came under service tax net w.e.f. 01.06.2007. As the Appellant was not discharging service tax liability on some other services, an investigation was initiated by the department in May, 2007. In the mean-time 'Mining Services' came into the tax net w.e.f. 01.06.2007. 2. The Appellant took service tax registration on 24.08.07 and paid the past service tax dues along with interest and furnished the complete information to the investigating authority on 25.03.09. 3. On completion of investigation, a Notice dated 15.01.10 was issued to the Appellant demanding service tax along with interest and penalty. The Notice was adjudicated vide Order-in-Original dated 22.03.2011 wherein the demand of serv....

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.... for 'Mining Services' though initially there was some confusion as to the classification of the same. In this context, they had sought clarification from the Chief Commissioner, Central Excise, Customs & Service Tax, Bhubaneswar on 07.08.2007 with a copy to the Superintendent (Prev.), Bhubaneswar. Though they have not received any clarification from the Chief Commissioner, they have received a clarification from the Superintendent (Prev.) on 07.04.2008 that the various activities undertaken by them would come under the purview of 'Mining Services' w.e.f. 01.06.2007. They have also stated that they had provided the desired information to the Superintendent (Prev.). The ST-3 return for the half year ending September 07 was filed in time show....

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....epresentation of facts involved in this case. As per the provisions of Section 73(3) of the Finance Ac 1994, the Show Cause Notice should not have been issued to the appellant in the present case. We find that this view has also been clarified by the Board in its Circular F.No. 137/46/2015-Service Tax dated 18.08.2015. 9. The appellant submitted the following decisions in support of their argument that penalty under section 78 of the Finance Act not imposable when duty along with interest is paid before issue of the Notice:- -Tamilnadu Housing Board Vs. CCE, Madras [1994 (74) ELT 9 (SC)] -Pushpam Pharmaceuticla Co. Vs. CCE, Bombay [1995 (78) ELT., 401 (SC)] -Anand Nishikawa Company Ltd., Vs. CCE [2005 (188) E.L....