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TMI Blog2014 (9) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... ng work :- "Hiring of HEMM/Tippers/Dozers/drills for drilling, dozing, excavation and transport of all type of material including its dumping/spreading at specified places and Water Spraying as directed by Engineer-in-Charge at East of Takia Nallah O.C. patch of Ghorawari Colliery of Kanhan (Balance quantity) Blasting, pumping and lighting will be done departmentally." On execution of the above said work, the appellant has not discharged Service Tax liability. DGCEI started investigation against the appellant on 1-12-2006. Thereafter, the appellant took registration on 17-1-2007 and paid Service Tax on their activities on 30-3-2007. The Service Tax demand was confirmed against the appellant under the category of "Site Formation and Cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arth Moving and Demolition Services w.e.f. 1-6-2007, therefore, benefit of Section 80 be given to the appellant. To support his contention he relied on the decisions in the cases of Bajaj Travels Ltd. v. Commissioner of Service Tax - 2012 (25) S.T.R. 417 (Delhi), CCE v. Auto World - 2010 (18) S.T.R. 5 (All.), BAS Engineering Pvt. Ltd. - 2014 (33) S.T.R. 452 (Tri. - Del.), Chambal Motors (P) Ltd. v. CCE, Jaipur - 2013 (31) S.T.R. 245 (Tri. Del.) and Commissioner v. Majestic Mobikes Pvt. Ltd. - 2012 (25) S.T.R. J93 (Kar.). 5. On the other hand, learned AR opposes the contention of the learned Counsel and submits that vide C.B.E & C. Circular F. No. B1/6/2005-TRU, dated 27-7-2005, the activity undertaken by the appellant was clarified as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 225 (Kar.), penalties under Sections 76 and 78 cannot be imposed simultaneously. Therefore, we set aside the penalty imposed under Section 76 of the Finance Act, 1994.
7.3 We further find that as the appellant has paid the entire amount of Service Tax along with interest, therefore, penalty is reduced to 25% of the Service Tax confirmed under Section 78 of the Finance Act against them. The appellant is directed to pay the reduced amount of penalty within a period of 30 days of the communication of this order failing which the appellant shall be liable to pay 100% of the Service Tax payable. Penalty under Section 77 is confirmed.
8. With these terms, the appeal is disposed of.
(Dictated in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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