COMPAGNIE GENERALE DE GEOPHYSIQUE Vs. COMMISSIONER OF SERVICE TAX, MUMBAI
LAWS(CE)-2015-2-110
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on February 12,2015

Compagnie Generale De Geophysique Appellant
VERSUS
Commissioner Of Service Tax, Mumbai Respondents

JUDGEMENT

M.V.RAVINDRAN,MEMBER (J) - (1.)This appeal is directed against Order -in -Original No. 01/STC/BR/2009 -10, dated 13 -5 -2009 passed by Commissioner of Service Tax, Mumbai. Heard both sides and perused the records.
(2.)The issue involved in this case is regarding the Service Tax liability on the appellant under the category of "surface and sub -service surveying" in relation to location and exploration of deposits of oil and gas to M/s. ONGC Ltd. It transpires from the records that the appellant was issued a show cause notice dated 12 -6 -2008. Wherein it is recorded that as pointed out by the Central Excise officers, the appellant discharged/deposited the entire amount of Service Tax liability almost two years prior to the issuance of the show cause notice. These findings are also recorded by the adjudicating authority in his Order -in -Original. It is also noted that appellant is not contesting the issue on merits. On 28 -1 -2015 when the matter was listed for disposal, we specifically asked the learned Counsel about the discharge of interest liability on the amounts confirmed as Service Tax liability. It was pointed out to us that they have already paid the interest of Rs. 2,50,131/ - which has been appropriated. We directed learned DR to confirm whether the interest which has been calculated and paid is correct or otherwise; as we found prima facie, the interest liability could be more. In response to such query, time was sought by the learned DR to check up with the Commissioner -ate. Till today, no reply has been filed by the learned DR, he stated that they have not yet received any intimation/information from the department.
(3.)Today, the learned Counsel produced before us a calculation sheet wherein the interest liability has been worked out as Rs. 5,50,117/ - and reducing the amount of interest already paid on 27 -3 -2005, i.e., Rs. 2,50,131/ -, differential interest of Rs. 2,99,986/ - was paid by the appellant on 10 -2 -2015, evidencing the same by a Challan which is annexed in the information sent by them to the Superintendent of Service Tax, Navi Mumbai.
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