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TMI Blog2016 (2) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... ts namely M/s Saju Engineering Company. Learned Commissioner (A.R.), Mr. Ajay Saxena appearing for the appellant-Revenue argues that unless the Preventive Unit of the Commissionerate searched the respondents' premises and seized the documents / records and investigation was conducted, the respondents' case would have gone unnoticed and the amount would not have been recovered/lost to revenue; and penalties under Sections 76, 77 & 78 of the Finance Act, 1994 are imposable on the respondents. 3. Learned advocate Ms. Sudeshna Banerjee appearing for the respondents namely M/s Saju Engineering Company, Cochin pleads that the Order-in-Appeal passed by the Commissioner (Appeals) has rightly closed the proceedings saying that the notice issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Infinity Credit Vs. Commissioner of Central Excise, Jaipur [2009 (16) S.T.R. 61 (Tri.-Del.)] (vi) Star Energy Systems Vs. Commissioner of Service Tax, Ahmedabad [2010 (20) S.T.R. 479 (Tri.-Ahm.)] (vii) Pratap Singh Jyala Vs. Commissioner of Central Excise & Service Tax, Meerut-II [2015 (40) S.T.R. 333 (Tri.-Del.)] Citing the CESTAT's Delhi Bench decision in the case of Infinity Credit (supra), learned advocate says that the respondents were also under bona fide belief that they were not "commercial concern" they being a "proprietary concern". 4. The facts on record and the submissions by both the sides were carefully considered. The issue is whether the facts on record prove that the respondents were under bona fide belief and had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o set aside. 4.1. It comes out clearly on record that the respondents were misled by wrong advice, they got regarding liability of service tax for their activity of "Industrial Construction" services. When it was pointed out by the Department during the visit of officers on 18.9.2006, they made the payment of the liability of service tax and the interest thereon. 4.2. The case laws cited by the respondents as well as the facts of the substitution of the wordings "commercial concern" with the words "any other person" by Finance Act, 2006 dated 18.4.2006 in the definition of "commercial or industrial construction service" given in Section 65(105)(zzq) and the letter No. 334/4/2006-TRU dated 28.2.2006, though do not directly cover the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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