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2015 (11) TMI 658

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..... ntion to evade service tax. Moreover, immediately on pointed out by the department, payment of service tax alongwith interest was admittedly made by the appellant and there is no contest thereon, they have made out fit case for waiver of penalty under Section 73(3) - I set aside penalties imposed under Section 76, 77 and 78 however demand of Service tax on both the services confirmed by the lower authority and admittedly paid by the 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.) .....

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..... e impugned order; therefore the appellant is before me. 3. Ms. Meetika Baghel, Ld. Counsel for the appellant submits that service tax demand of ₹ 9,35,451/- is on management, maintenance or repair of roads 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 retrospectively for the period 16 June 2005 2 .....

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..... 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 adjudicating authority and upheld by the Ld. Commissioner (Appeals). 5. I have carefully considered the submissions made by both the sides and perused the record. 6. As regard penalty commensurate to the service tax of management, maintenance or repair of roads the service tax liabi .....

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