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2015 (11) TMI 1489 - CESTAT MUMBAI

2015 (11) TMI 1489 - CESTAT MUMBAI - TMI - Demand of service tax - Commercial and Industrial Constructions Service - whether the respondent herein is liable to discharge the service tax during the period 10.09.2004 to 31.03.2008 on an amount received by him towards the work executed which the department feels falls under the category of "Commercial and Industrial Constructions Service" while the respondent feels that the work is executed under a "works contract" hence would be liable for tax onl .....

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f service tax on the contract executed by them. We find that the respondent had a reasonable cause of non-discharging the service tax for the material period in question. By invoking the provisions of Section 80 of the Finance Act, 1994, we waive the imposition of penalty under Section 76 of the Finance Act, 1994. - Petition disposed of. - Appeal No.ST/83/11, ST/Co-91045/13 - Dated:- 13-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri S R Nair, EO (AR) For t .....

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uted which the department feels falls under the category of "Commercial and Industrial Constructions Service" while the respondent feels that the work is executed under a "works contract" hence would be liable for tax only from 01.06.2007. The adjudicating authority has confirmed the demand raised with interest and also imposed penalties. On appeal, the first appellate authority has set aside the impugned order on the ground that prior to 01.06.2007 the contract cannot be viv .....

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