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2019 (3) TMI 112 - AT - Service TaxCommercial and Industrial Construction Service - Supply of Tangible Goods service - Held that:- The appellant is not disputing the liability of service tax confirmed by the adjudicating authority under the category of Commercial and Industrial Construction Service as also under the category of Supply of Tangible Goods - we do not discuss the dispute relating to these services, but uphold this portion of demand. Cargo Handling Service - Held that:- One type of orders were executed for supply of materials such as river sand and crusher grit. We have perused some of the purchase orders received by the appellant for this activity. The purchase order clearly shows that the contract was for supply of material and can by no stretch of imagination, be considered as for providing Cargo Handling Service - no service tax is payable for this activity under the category of Cargo Handling Service - demand set aside. Appropriation of Service Tax amount of ₹ 31,30,180/- - Held that:- The Consultant for the appellant has submitted that this amount is incorrect and that appellant has totally paid a sum of ₹ 34,37,399/-. The adjudicating authority is directed to verify this fact and correct his record. It is seen from the record that the appellant has already discharged the service tax as admitted by them under the category of Commercial or Industrial Construction Service , Supply of Tangible Goods Service as well as for Transportation of Goods under GTA - the demands for service tax set aside under the category of Cargo Handling Service - Since the entire liability has already been discharged by the appellant even prior to issue of show cause notice, there is no justification for imposition of penalty under section 76 - penalty set aside. Appeal disposed off.
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