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2015 (10) TMI 2289 - CESTAT AHMEDABAD

2015 (10) TMI 2289 - CESTAT AHMEDABAD - TMI - Waiver of Penalty under Section 78 Construction Service - Civil Work of Foundation for Drilling Rig Platform Taxable value included material and labour cost which is 75% of amount thus demand of tax cannot be sustained Held that:- Considering the period involved in the case and fact that tax has already been paid with interest, penalty is waived Demand of tax and interest upheld Decided partially in favour of assessee. - Appeal No. : ST/181 .....

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s of the Finance Act, 1994, for the period of 10.9.2004 to 30.3.2007 under the category of Construction Services . By the impugned order, the Commissioner (Appeals) allowed the option to pay penalty 25% of the tax under Section 78 of the Finance Act, 1944. Hence, the assessee and the Revenue both filed these appeals. 3. Learned Advocate on behalf of the assessee submits that the assessee had provided the Construction Services as per contract/ agreement with M/s Oil and Natural Gas Commission Ltd .....

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