TMI Blog2010 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of erection, commissioning and installation are not covered in the category of service ‘Erection, Commission and Installation’. He further submitted that the appellant being illiterate person, paid the service tax although he was not liable to pay the same. He further submitted that he has obtained the registration certificate from the Service Tax department under the category of maintenance or repair services. He was discharging service tax liability regularly. Held that: as the appellant being a small contractor, doing the work of annual maintenance of lighting in CHP Plant area is not aware of the legal provisions of the service tax and the appellant has paid the service tax without any protest. Accordingly, I take lenient view and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that the appellant has suppressed the taxable value during the relevant period which amounts to evasion of service tax and imposed penalties under Section 76 and 78 of the Finance Act, 1994. 3. Aggrieved by the same the appellant is before me. 4. Shri Bharat Raichandani, learned Advocate appearing for the appellant submits that although the appellant has paid the Service Tax as asked by the department and is not contesting the service tax liability but submitted that the appellants are having annual contract for maintenance of lighting in CHP Plant of MSEB and the annual contract for maintaining the service of erection, commissioning and installation are not covered in the category of service 'Erection, Commission and Install ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waived. 5. On the other hand the learned SDR submitted that although the learned Advocate has agitated the service tax liability but now in this appeal he is only contesting the penalty aspect. For service tax liability when the appellant has admitted the same, the learned SDR reiterated the impugned order for the penalty aspect only. 6. Heard both sides. 7. On careful consideration of the submissions made by both the parties, I am of the opinion that as the appellant being a small contractor, doing the work of annual maintenance of lighting in CHP Plant area is not aware of the legal provisions of the service tax and the appellant has paid the service tax without any protest. Accordingly, I take lenient view and giving the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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