TMI Blog2016 (3) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by the appellant before the issuance of show-cause notice. Provisions of Section 73(3) of the Finance Act, 1994 would apply, which is settled by the judgments of Tribunal. Accordingly, the impugned order imposing the penalties is liable to be set aside. Liability of Service tax from 10.09.2004 - Construction Services and Commercial & Industrial Services - Construction of new retail outlets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athew, Member (T) For the Appellant : Shri Punit Gupta, CA For the Respondent : Shri V K Kaushik, Assistant Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against the Order-in-Appeal No. SB(88) 88/STC/2010 dated 09.08.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone -I. 2. Heard both sides and perused the records. 3. The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices. 5. Learned Chartered Accountant submits that in so far as the Installation Commissioning Services, they have discharged the Service Tax liability along with interest before the issuance of show-cause notice and are not disputing the same; would pry that penalties imposed be set aside. As regards the works executed by them of construction of retail outlets, he would submit that they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand with interest. On this issue, the penalty imposed on the appellant is unwarranted as the Service Tax liability and interest thereof was paid by the appellant before the issuance of show-cause notice. Provisions of Section 73(3) of the Finance Act, 1994 would apply in this case, which is settled by the judgments of Tribunal. Accordingly, we hold that the impugned order imposing the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the work/job executed under Works Contract Services. The said ratio covers the issue in this appeal in favour of the appellant. Accordingly, that portion of the impugned order, which confirms the demand of Service Tax under Commercial or Industrial Services' is liable to be set aside and we do so. Consequent penalties imposed on this point are also set aside. 9. The appeal is disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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