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TMI Blog2016 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER SRI H.K.THAKUR The present appeal has been filed by the appellant with respect to Order-in-Original No. 01/Commr./ST/GHY/14-15 dated-22/05/2014 passed by Commissioner of CE&ST, Guwahati as Adjudicating authority. 2. Shri D. Sahu (Advocate) appearing on behalf of the appellant submitted that a show cause notice dated-4/10/2013 was issued to the appellant demanding service tax of Rs. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he definition of "Commercial or Industrial construction" services given in Section 65 (25b) of the Finance Act, 1944. That activities of making roads, airports, railways, bridges, tunnels and dams are normally carried out by Government/Govt. departments. 3. Shri S.S. Chatterjee, Supdt. (A.R.) appearing on behalf of the Revenue argued that extended period of 5 years is applicable in this case. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made applicable in the absence of any concrete and sufficient evidence against the appellant. Alternately, it is argued by the appellant that even if extended period is held to be applicable then also penalties imposed upon the appellant are required to be waived as per the provisions of Section 80 of the Finance Act, 1994. 5. So far as non applicability of extended period is concerned, it is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record.The provision of Section 80 of the Finance Act, 1994 are reproduced below: "SECTION 80. Penalty not to be imposed in certain cases- Notwithstanding anything contained in the provisions of Section 76, [section 77 or section 78], no penalty shall be imposable on the assesse for any failure referred to in the said provisions if the assesse proves that there was reasonable cause for the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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