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M/s. Surya Constructions Versus CCE & ST, Coimbatore

2015 (12) TMI 606 - CESTAT CHENNAI

Levy of penalty - Transport of Goods through Road service and Construction of Residential Complex - Transfer of ready mix concrete - Held that:- Scope of new tax entry though clarified by the CBSE Circular dated 27.07.2005, bringing the appellants’ liable to service tax under sub-clause (zzz) of Section 65 (105) of the Finance Act, 1994. But, it was not clear to them and there was no malafide intention for non-payment of service tax. In view of the provisions of Section 73 of Finance Act, 1994, .....

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ions 75 & 76 of the Finance Act, 1994. In the case of Rashtriya Ispat Nigam Ltd. (2002 (11) TMI 234 - CEGAT, BANGALORE) also the Bangalore Bench of this Tribunal held that penalty and interest not imposable and allowed the appeal. - appellant has paid the entire service tax liability along with interest on 05.10.2006, ie., much prior to the issuance of show cause notice on 30.11.2006. Accordingly, I set aside the penalty imposed - Decided in favour of assessee. - ST/40234/2013 - FINAL ORDER No. .....

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on the above two services and filing returns accordingly. In addition to the above two services, the appellants were also engaged in pumping of ready mix concrete required for the building construction. Ready mix concrete is transported to the construction site in special lorries fitted with rotator drums. From the lorry ready mix concrete is transported to the place of requirement at the construction area with the help of pipes. These are purely temporary pipes. With effect from 16.06.2005, thi .....

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bility, they paid the entire service tax along with interest on 05.10.2006, much before the issue of SCN dated 30.11.2006. The adjudicating authority imposed a penalty of ₹ 6,00,000/- under Section 78 of the Finance Act, 1994. The appellant assessee preferred appeal before the Commissioner (Appeals) and the Ld. Commissioner (Appeals) vide OIA no.268/12 dated 31.10.2012 upheld the order of the adjudicating authority. He relied upon the following case laws in support of his submissions 1. Ra .....

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nue reiterated the findings of the Commissioner (appeals) and submits that he is right in upholding the order of the adjudicating authority. He also submits that had it not been for the department to detect these facts, it would not have come to light at all. 4. Heard both sides. On perusal of the records and the submissions made by the Ld. Counsel, I find that the scope of new tax entry though clarified by the CBSE Circular dated 27.07.2005, bringing the appellants liable to service tax under s .....

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