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M/s. Leading Construction Versus Commissioner of Central Excise & Service Tax, Jamshedpur

2016 (4) TMI 68 - CESTAT KOLKATA

Imposition of penalties - Section 76 and 78 of the Finance Act, 1994 - Provider of construction services - Service tax on construction services during the relevant period was newly introduced and the Appellant was ignorant about the prevailing law. Also the service recipient did not guide them properly regarding payment of service tax - Held that:- the service tax on construction services were paid by the appellant on certain months but no service tax liability was discharged for certain other m .....

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r section 76 and 78 of the Finance Act, 1994 are imposable upon the appellant.

No option for payment of 25% reduced penalty under section 78 ibid was extended. It is a well settled law that 25% option of reduced penalty can even be extended at the appellate stage when no such option was extended by the lower authorities. Accordingly, the appellant is extended the option of payment of 25% reduced penalty under section 78 ibid if the same is paid within one month from the date of receip .....

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ppearing on behalf of the Appellant argued that the Appellant is providing construction services to M/s. Tata Steel Ltd. Jamshedpur. That the Appellant is not contesting the issue on merit and the entire service tax alongwith interest has already been paid by his client before the adjudicating proceedings were completed. It was his case that service tax levied on construction services was newly introduced and the Appellant being a small scale provider of services, therefore, the service tax was .....

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ative argument it was submitted that no option for reduced payment of 25% penalty under section 78 of the Finance Act, 1994 was extended by the Adjudicating Authority to the Appellant. 3. Sri A.Roy, Suptd.(A.R) appearing on behalf of the Revenue argued that as per contracts entered between the Appellant and M/s. Tata Steel Ltd., Jamshedpur there was a specific clause relating to separate mention of service tax applicable in the invoices. Ld. A.R made the bench go through the relevant clauses of .....

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is case that penalties under both section 76 and 78 of the Finance Act, 1994 are imposeable as the Show Cause Notice in this case was issued before 16.05.2008 when Section 78 of the Finance Act, 1994 was amended. He relied upon the case law of Teknomac Engineers vs. Commissioner of Central Excise, Bolpur (Order No.FO/A/75662-75663/2015 dated 16.10.2015) decided by this bench. 4. Heard both sides and perused the case records. The Appellant is not contesting payment of service tax and interest and .....

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py of a representative contract No.2300006521/109 dated 14.07.2004 that following clause exists in the contract entered between the Appellant and M/s. Tata Steel Ltd., Jamshedpur. The invoice for services rendered should indicate separately the value of taxable service, the service tax applicable thereon and the Education Cess and should contain the particulars prescribed in the CENVAT Credit Rules, 2004 for the purpose of availment of CENVAT credit by us. If the CENVAT credit cannot be availed .....

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