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M/s. Valencia Construction Pvt. Ltd. Versus Commissioner of Central Excise, Customs & Service Tax, Nagpur

2015 (11) TMI 658 - CESTAT MUMBAI

Penalties under Section 76, 77 and 78 - Service of repair and maintenance of roads and survey and map making services - Held that:- As regard penalty commensurate to the service tax of management, maintenance or repair of roads the service tax liability was not maintainable in view of the retrospective amendment made under Section 97 of the Finance Act, 2012. For this reason itself appellant is not liable for any penalty, therefore penalty under Section 76, 77 and 78 are dropped. - transaction w .....

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he appellant is maintained. - Decided in favour of assessee. - APPEAL NO. ST/89865/14-MUM - Final Order No. A/2085/2015-WZB/SMB - Dated:- 9-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Ms. Meetika Baghel, Advocate For the Respondent : Shri. A.B. Kulgod, Asstt. Commissioner(A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. PVR/ 181/NGP/2013 dtd. 19/3/2013 passed by the Commissioner (Appeals) Central Excise & Customs, Nagpur, wherein Ld. Com .....

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recovered some incriminating documents. On scrutiny of these documents, it was observed that appellant was not paying service tax on the service provided under the category of Survey And Map Making and Maintenance And Repair Services to the tune of ₹ 15,88,251/- therefore show cause notice was issued and the same was adjudicated wherein demand of service was confirmed and penalty under Section 76, 77 and 78 was imposed. Aggrieved on the portion of the order which confirmed the penalti .....

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s and demand of ₹ 6,58,200/- is on survey and map making. She submits that both these amounts alongwith interest has been paid by the appellant before issuance of show cause notice, immediately on pointed out by the department. It is her submission that as regard the service tax of ₹ 9,35,451/- on the repair and maintenance of road demand itself is not sustainable as in Finance Act, 2012 under Section 97, management, repair and maintenance of roads service has been exempted retrospec .....

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of service tax for the reason that all the transaction have been recorded in their books of account and on pointed out by the department they have immediately paid service tax alongwith interest. In view of these facts the case of the appellant is squarely covered under Section 73(3) of Finance Act, 1994. According to which no show cause notice should have been issued and consequently no penalty should have been imposed. She placed reliance on this Tribunal judgment in the case of Patel Infrastr .....

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or repair of roads demand itself is not maintainable in terms of Section 97 of Finance Act, 2012. However, since appellant has not contested confirmation of demand and payment thereof the same should not be disturbed. As regard penalty related to the service of survey and map making charges, he submits that appellant have not declared transaction in their returns and not complied with the procedure with the department, therefore it is a case of suppression, penalty rightly imposed by the adjudi .....

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