TMI Blog2016 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... lieved that it was not liable to service tax - Held that:- the contention of the appellant that although its name was M/s Vigyatraj Patni, but it was given contract in the name of "M/s Vigyatraj Patni" - contractor" as an individual is not held to be acceptable as it is evident that during the period involved, there was scope for confusion that the individuals were not covered under the scope of ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Section 80 of Finance Act, 1994. The words commercial concern were replaced by the words any person only with effect from 1.5.2006. In this case vide order-in-original dated 29.1.2009 service tax demand of ₹ 2,13,488/- for the period 17.12.2002 to 30.6.2006 was confirmed under cargo handling service along with interest and penalties under Sections 76 and 78 ibid. 2. Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent from CBEC vide Circular No. F.No. B3/7/2003-TRU vide 62/11/2003 dated 21.8.2003 which stated as under: Notification No. 18/2003 - Service Tax, dated 21.8.2003 has been issued which exempts commission or installation service provided by a commissioning or installation an agency other than a commercial concern. Accordingly, the commissioning or installation services provided by an individu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay service tax. In case of CCE Vs. Chemphar Drugs Liniments - 2002-TIOL-266-SC-CX, the Supreme Court held that something positive other than mere inaction or failure on the assessee's part or conscious withholding of information when assessee knew otherwise is required for invoking extended period. In the case of Continental Foundation Joint Venture Vs. CCE, Chandigarh-I - 2007 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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