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TMI Blog2015 (11) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... providing services which according to them are falling under the head of Supply of Tangible Goods to M/s Murli Industries Limited (Cement Unit), Naranda, Korpana, Dist Chandrapur and duly registered under the category "Supply of Tangible Goods"as defined under Section 65(12) of the Finance Act, 1994 vide registration No. AGXPB9930DST001 dated 15/12/2009. On scrutiny of the balance sheet of M/s. Murli Industries Limited (Cement Unit), it has been observed that they have incurred expenditures to the tune of Rs. 24,33,419/- on account of taxable services received by them from the appellant who have provided excavation work to them that falling under taxable category of "Site formation & clearances, excavation and earth moving and demolition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.R. Nair, Ld. Examiner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that services provided by the appellant is not of supply of tangible goods whereas it is for site clearances and loading and unloading relating to the excavation of site clearances, therefore it is correctly classifiable under the "site formation and clearances and excavation and earth moving and demolishing which is taxable w.e.f. 16/6/2005, therefore service tax is very much payable. Knowingly the nature of service, the appellant has not taken registration and not discharged service tax. He submits that client of the appellant M/s. Murli Industries Limited (Cement Unit) on query from the department vide their letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification of the services, found reasonable. Moreover the appellant, though, in my prima facie view, the issue on merit also contentious, without contesting the demand they discharged entire service tax liability alongwith interest. They only sought waiver of penalties in this appeal. 6.1 Taking into consideration above facts and nature of service provided by the appellant, I agree with the appellant that entertainment of bonafide belief by the them is proper and they have made out a case for waiver of penalties by invoking Section 80. I therefore waive penalties imposed under Section 76, 77 and 78. Since appellant have not contested the service tax demand and interest confirmed and paid by them, the same is maintained. Appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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