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TMI Blog2010 (12) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ion service', 'consulting engineer's service', 'business auxiliary service', 'manpower recruitment agency service' and 'transport of goods by road under Goods Transport Agency' service. The officers of the Central Excise HQ Preventive (Service Tax), Belgaum visited the premises of the appellants, on an intelligence, that they are not discharging the service tax liability on services of 'commercial or industrial construction' rendered to Bellary Thermal Power Station (BTPS for short) plant despite receiving consideration. On verification of the records, it was noticed that the appellants had received an amount from Karnataka Power Corporation Ltd. (KPCL for short) for construction of raw water pond inside the BTPS plant and also received oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them could not be deposited with the Department due to financial difficulties. It is his submission that they are challenging only the penalties as they had already paid the amount along with interest before issuance of show-cause notice and hence, penalties imposed under Section 76 & 78 should be set aside. As regards the other two demands raised by the Department, he would submit that in respect of construction of raw water pond to the BTPS plant this would fall under the category of 'works contract'. He would fairly concede, that this point was not taken by them before the Adjudicating Authority in reply to the show-cause notice during the personal hearing. He would submit that an identical issue was decided by this Bench in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first issue of leviability of penalty on the appellant for an amount of service tax of Rs. 9,24,430/- collected and not deposited with the Government, we find from the records that the appellants have been showing this amount as service tax liability in the returns. It is admitted fact that the appellants did not deposit the amounts as soon as it was collected or at the time when they were supposed to deposit with the Government. Be that as it may, entire dues were paid on 31-3-2007 along with interest while show-cause notice was issued on 24-9-2007. This case is not the case for imposition of penalty under Section 78 as there was no suppression of facts. In view of this, we set aside equal penalty imposed under Section 78 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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