TMI Blog2015 (12) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... s exercised by the original adjudicating authority under Section 80 of the act. He relies upon the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore II Vs. Sunitha Shetty [2004 (9) TMI 1 - KARNATAKA HIGH COURT] and in the case of CST, Bangalore Vs. Handimann Services Ltd. [2011 (9) TMI 690 - KARNATAKA HIGH COURT ] and the decision of this Tribunal in the case of Sneha M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial or Industrial Construction/Works Contract service. On scrutiny of the ST3 return for the half year ending 30.09.2007 31.03.2008, it was noticed that the assessee classified the taxable service under the category of 'Commercial or Industrial Construction' up to 31.05.2007 and 'Works Contract Service' with effect from 01.06.2007 and paid service tax @ 12.36% under the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial service tax along with education cess and secondary higher education cess. 2. Proceedings were initiated which communicated in the order-in-original confirming demand of service tax. However, the adjudicating authority waived penalty under Sections 76, 77 and 78 of Finance Act 1994 (the Act). The assessee filed an appeal against the decision regarding taxability and treating their activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. He relies upon the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore II Vs. Sunitha Shetty [2006 (3) S.T.R. 404 (Kar.)] and in the case of CST, Bangalore Vs. Handimann Services Ltd. [2011 (24) STR 641 (Kar.)] and the decision of this Tribunal in the case of Sneha Minerals Vs. CCE, Belgaum [2011 (21) S.T.R. 657 (Tri.-Bang.)]. After going through the said decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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