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2016 (3) TMI 999 - AT - Service TaxImposition of penalty - Service Tax liability along with interest on the service rendered under the category of Installation & Commissioning Services - Held that:- the penalty imposed on the appellant is unwarranted as the Service Tax liability and interest thereof was paid by the appellant before the issuance of show-cause notice. Provisions of Section 73(3) of the Finance Act, 1994 would apply, which is settled by the judgments of Tribunal. Accordingly, the impugned order imposing the penalties is liable to be set aside. Liability of Service tax from 10.09.2004 - Construction Services and Commercial & Industrial Services - Construction of new retail outlets and its related works, supplying all the materials involved for completion of the work under the contract and were to be paid as per rate agreed upon - Held that:- the job executed by the appellant would be a ‘works contract'. By relying on the judgment of Hon'ble Apex Court in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT], no Service Tax liability arises under any services for the work/job executed under Works Contract Services. Therefore, demand of Service Tax under ‘Commercial or Industrial Services' is liable to be set aside. Consequent penalties imposed are also set aside. - Appeal disposed of
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