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2015 (11) TMI 529 - CESTAT MUMBAI

2015 (11) TMI 529 - CESTAT MUMBAI - TMI - Demand of service tax - Repair and maintenance service - Penalty u/s 76, 77 & 78 - Benefit of Section 80 - Held that:- Appellant is a partnership firm providing repair and maintenance services to M/s. Hindustan Aeronautics Ltd. which is Government undertaking company. The services have been provided under the legal contract and as per the contract there was no terms of service tax liability and the same was not pointed out by the service recipient i.e. G .....

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easonable cause for non payment of service tax. Therefore in terms of Section 80 of the Finance Act, 1994, the appellant deserves waiver of penalty. I therefore waive the penalties imposed under Section 76 and 78 - However, demand of service tax , interest and penalty of ₹ 24,000/- under Section 77 confirmed by the Commissioner(Appeals) stand upheld - Decided partly in favour of assessee. - Appeal No. ST/86195/13 - Dated:- 18-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the PetitionerSh .....

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Aeronautics Ltd. which is Government of India undertaking, however they have not discharged service tax liability. Later on when the department has pointed out regarding the non payment of service tax the appellant admittedly paid the entire service tax interest and penalty of ₹ 24,000/- under Section 77. After show cause notice, case was adjudicated wherein service tax demand was confirmed and payment made by the appellant with interest have been appropriated. Aggrieved by the said order .....

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d, their contest is only on penalties imposed under Section 76 and 78. 3. Ld Counsel submits that service tax demand is exclusively on the service provided to M/s. Hindustan Aeronautics Ltd. which is Government of India undertaking. Services were provided under a contract. As per contract there are no norms regarding the service tax therefore they were under bonafide belief that these services are not liable for service tax. He further submits that since services were provided to M/s. Hindustan .....

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994. In support of his submission, he placed reliance on following judgments: (a) Joy Construction Vs. Commissioner of C. Ex. Nagpur[2010(18) S.T.R. 769(Tri. Mumbai)] (b) Prince Thermal India Pvt. Ltd. Vs. Commissioner of C. Ex. Nagpur [2013(30) S.T.R. 394(Tri. Mumbai)] (c) Busy Bee Vs. Commissioner of C. Ex. Coimbatore[2007 (7) S.T.R. 195(Tri. Chennai)] (d) Bajaj Travels Ltd. Vs. Commissioner of Service tax[2012(25) S.T.R. 417(Del.)] 4. Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing .....

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nt is a partnership firm providing repair and maintenance services to M/s. Hindustan Aeronautics Ltd. which is Government undertaking company. The services have been provided under the legal contract and as per the contract there was no terms of service tax liability and the same was not pointed out by the service recipient i.e. Government of India undertaking. In view of this fact it is clear that in non payment of service tax there cannot be intension for evasion of service tax, particularly w .....

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I am doing the said work for HAL & MES since last 15 years. The work is allotted by HAL as well as MES through a tender. We submit the tender as & when it is called for by HAL and after a successful bidding, we get the contract on a works Contract basis. We are required to undertake each work on with material basis and we charge for the materials as well as the labour charges and other applicable overheads, as approved by HAL/MES. I have produced before you a summary of the works underta .....

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