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K.V. Narayana Versus Commissioner of Central Excise, Customs & Service Tax, Tirupati

2015 (6) TMI 160 - CESTAT BANGALORE

Imposition of penalty - Installation commissioning and testing service - Revenue classified service as repair service - Held that:- service has been wrongly classified. An amount of ₹ 4,50,504/- was received by the appellant for painting of 220 .....

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this service cannot be considered as repair service. Even though this claim is not acceptable, this service of painting of MS towers was undertaken for AP Transco which is engaged in transmission of power. The services provided for the purpose of tra .....

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rs the entire demand, interest and a portion of the penalty also. Therefore this is a fit case for waiving the balance amount of penalties if any payable by the assessee by invoking the provisions of Section 80 of the Finance Act 1984 - Decided in fa .....

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een received in which it has been submitted that appellant is a small contractor and is not doing any business on account of his ill-health. It has been submitted that appellant could not seek any employment because of ill health and is struggling to .....

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n the appeal memorandum that actual tax liability is only ₹ 18,200/- and the balance amount has been forcibly collected from the appellant. 3. It has been submitted that appellant is engaged in installation commissioning and testing of 1X11 KW .....

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eceived by the appellant for painting of 220 M.S. towers. The paint was purchased by the appellant and therefore, the contract has to be treated as works contract and the period involved is 16.06.2005 to 31.03.2006. It was submitted that the cost of .....

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The services provided for the purpose of transmission of electricity have been exempted retrospectively under Notification No. 45/2010 and therefore the service tax itself is not leviable. 4. The above discussion would show that substantial portion o .....

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