9911796707
TMI Blog2012 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 03/VDR-II/S.T./Offence/2006 dated 25.8.2006. 2. Brief facts that arise for consideration are that appellant herein was engaged in the job work for generation and supply of electricity and steam to M/s. Indian Petrochemicals Corporation Limited (IPCL for short), during the period from 16.6.2005 to 06.11.2005. Lower authorities are of the view that the appellant is liable to discharge the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the imposition of penalty under Section 76 and 77. 4. It is the submission of the learned authorised representative of the appellant that the appellant had right from the beginning held a view that the services rendered by them are not taxable and that on the customer's insistence they raised the invoices and agreed to discharge the service tax liability. It is his submission that, though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof, if they do not discharge the service tax liability. Having raised the invoices indicating the service tax liability, the appellant was very much ware of service tax liability and hence should have discharged the service tax liability and should have filed the returns as indicated in the statute. Having not done so, they are liable to penalty under Section 76 and 77 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r goods and they were constantly interacting regarding taxability of the services rendered by them. In the absence of any mens rea to avoid/evade the service tax liability, we find this a fit case to invoke the provisions of Section 80 of the Finance Act, 1994. Invoking the provisions of Section 80, we set-aside the penalties imposed by the adjudicating authority under Section 76 and 77 of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
