TMI Blog2014 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval and there is no activity of mining under the contract. Therefore, we find no infirmity in the impugned order the demand along with interest is confirmed. In respect of penalties imposed, we find that Section 80 of the Finance Act, provides that notwithstanding anything contained in the provisions of Section 76, or Section 77 or Section 78, no penalty shall be imposable on the assessee for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (AR) PER : S S Kang Heard both sides. 2. Appellant filed these appeals against the impugned order whereby the demand along with interest are confirmed and penalties were imposed on the ground that appellants had undertaken the activity of Over Burden Removal, Site Formation and clearance, Excavation and Earth Moving and Demolition Services." 3. The contention of appellant is that as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bona fide belief that the Government with an intent to rehabilitate ex-servicemen allotted to form a private limited company and to work in an area specified by the Government. Therefore, the appellants are not liable for any service tax. 5. Appellant also submitted that appellant had already paid the tax along with interest and relied upon the provisions of Section 80 of the Finance Act for wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposable on the assessee for any failure referred to in said provisions if the assessee proves that there was reasonable cause for the said failure. 8. In the present case, we find that the limited company is found by Ex-servicemen, disabled Ex-servicemen and war widows and allowed to work into area specified by the government. During the period in dispute the appellant were also corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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