2014 (2) TMI 1042

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uction and undertakes construction works both for private sector and also for the Government sector, being the work of irrigation canal. The appellant was constructing factory premises for M/s Shirol Magasawargiya Sahakar Soot Girni Ltd. by virtue of agreement entered into on 19.10.2001. At the time of entering into agreement of construction for the private party, Service Tax was not leviable on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n-Original, it is evident that the appellant had paid an amount of Rs.20 lakhs before passing of the order which is more than the tax found leviable Rs.17,56,977/-. The appellant states that there is no contumacious conduct on his part and the default occurred due to new levy of tax and lack of understanding on his part in respect of agreement prior to 10.09.2004. However, the penalty was imposed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uct on his part and the tax being new levy and the first offence on his part, a lenient view may be taken and imposition of penalty under Section 78 may be set aside. The appellant is not pressing for setting aside the penalty under Section 77. 3. The learned A.R. appearing for the Revenue reiterates the findings of the Order-in-Original and Order-in-Appeal. He states that if the Revenue could no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X