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2013 (10) TMI 1324 - CESTAT MUMBAIPenalty u/s 78 - services of Architect - Held that:- The appellant is a registered ‘Architect’ with the Indian Council of Architecture under the Architects Act, 1972. These facts are not in dispute. The appellant is also associated with the Civil Contractor who are undertaking various civil contracts of the Government. In these circumstances, we find no merit in the contention of the appellant that he has only undertaken the services in the form of liaison work and back office services that were rendered to the contractors. In view of the above we find no infirmity in the impugned demand with regard to the duty and interest. - However, penalty is reduced - Decided partly in favour of assessee.
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