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2015 (6) TMI 160 - CESTAT BANGALORE

2015 (6) TMI 160 - CESTAT BANGALORE - TMI - 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 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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ll and the amount paid by the appellant covers 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 favour of assessee. - ST/2621/2010-SM - Dated:- 6-3-2015 - B S V Murthy, Member (T),J. For the Appellant : None For the Respondent : Mr S Ila, AR ORDER Per: B S V Murthy: Nobody is present on behalf of the ap .....

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imposed as penalty. It has been submitted in 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 3phase lubricating pumps which has been classified as repair service. The total consideration received in this case was ₹ 55,180/-. I find that the claim that service has been wrongly classified is co .....

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