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2015 (12) TMI 948 - CESTAT MUMBAI

2015 (12) TMI 948 - CESTAT MUMBAI - TMI - Imposition of penalty - benefit of u/s 73(3) - Construction service - Held that:- Provisions of Section 73(3) of the Finance Act, 1994 as were in the statute during the relevant period when the show-cause notice dated 16.10.2009 issued needs to be considered; as appellant have discharged the entire service tax liability along with interest as has been ascertained by the Central Excise Officers i.e. audit party. In our view, provisions of Section 73(3) ve .....

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ce tax liability may not arise. In our view the appellant could have entertained a bonafide belief that the activity undertaken by the appellant may not be covered under the tax net. In our considered view, this is a fit case for invoking provisions of Section 80 of the Finance Act, 1994. By invoking the said provisions of Section 80 of the Finance Act, 1994, we set aside the penalties imposed by the adjudicating authority under various sections - Appeal disposed of. - APPEAL NO. ST/322/10 - Mum .....

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ith contract for construction of (1) Cotton Market under Technology Mission on Cotton, (2) Grain Market Yard for APMC and (3) Shopping cum Commercial Complex and Departmental Store for Nagar Parishad. Appellants did not discharge the service tax liability on the amounts received by them while executing the above said contract. During scrutiny of records, it was noticed that the service tax liability needs to be discharged by the appellant. Accordingly, show-cause notice dated 16.10.2009 was issu .....

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ts that the entire amount of service tax liability was discharged by them on 08.06.2009 and show-cause notice was issued on 16.10.2009. He would submit that the appellant had bonafide belief that construction of Cotton Market, Grain Market Yard and Shopping cum Commercial Complex and Departmental Store for Nagar Parishad could not be taxable as these constructions were for Government agencies. He would submit that the appellant is seeking waiver of penalties imposed due to these reasons. 4. Lear .....

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