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M/s. Jain Enterprises Versus Commissioner of Customs, Central Excise & Service Tax, Chandrapur

2015 (11) TMI 469 - CESTAT MUMBAI

Waiver of penalties imposed under Section 76, 77 and 78 - Site formation & clearances, excavation and earth moving and demolition - Bonafide belief that service covered under supply of tangible goods service - Held that:- From the work order and description of the work, it shows that work order was for number of tippers and charges for supply of number of tippers. The charges also fixed for each tipper. From these details I agree that anybody can have belief that services falls under head of “su .....

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ainment 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 - Decided in favour of assessee. - APPEAL NO. ST/89900/13 - Dated:- 1-7-2015 - Mr. Ramesh Nair, Member (Judicial) Shri. S.R. Nair, Examiner, (A.R.) : For the Respondent ORDER Per : Rames .....

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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 ₹ 24,33,419/- on account of taxable services received by them from the appellant w .....

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5. The period involved in the present case is 2007-08 and 2008-09. On these observations the Revenue issued show cause notice which culminated into adjudication order wherein demand of service tax amounting to ₹ 3,00,771/- was confirmed, interest under Section-75, penalties under Section 76, 77 and 78 were also imposed. Appellant aggrieved by the said order filed appeal before the Commissioner (Appeals), who upheld the order-in-original rejecting the appeal of the appellant, therefore appe .....

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or adjournment was found on record, therefore I proceed to decide the matter on merit after considering the ground of appeal in the appeal memo. 4. Shri 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 un .....

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lation work only, therefore it is very well known to the appellant that the work involved is classifiable under taxable services therefore bonafide belief cannot be entertained by the appellant, hence the penalties are correctly imposed by the original authority and upheld by the Commissioner (Appeals). 5. I have carefully considered the submissions made by Ld. AR and perused the records and grounds of appeal. 6. I find that it is the submissions of the appellant that they had bonafide belief th .....

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