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Commissioner, Customs & Central Excise, Raipur (C.G.) Versus M/s. Sidharth Construction & Trading (P) Ltd.

Imposition of penalty under section 78 of the Finance Act, 1994 respondent entered in a contract for Site Formation, Clearance and Excavation Services work further sub-contracted by respondent confusion regarding the liability of service tax - service tax paid by respondent when demanded and thereafter penalty imposed section 80 of the finance act, 1994 Held that: - the category having been introduced recently on the services in question, there was a lot of confusion and chaos in the f .....

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no penalty imposed appeal disposed off decided against Revenue. - ST/586/2010-CU[DB] - Final Order No. 52948/2016 - Dated:- 26-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan Member (Technical) Shri Sanjay Jain, AR for the appellant None for the respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has set aside the penalty imposed upon the respondent under Section 78 of the Act, Revenue has filed the present appeal. 2. We .....

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he work done by them. 4. However, Revenue being of the view that it is the respondent who entered into a contract for providing the services and as such he should have discharged the service tax liability, conducted enquiries at the end of the respondent. The respondent agreed to discharge the service tax and voluntarily paid the same to the extent of around 39.15 lakhs. 5. On proceedings started against them, the Original Adjudicating Authority confirmed the said deposited amount of service tax .....

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s not a speaking order. Here it is notable that levy of Service Tax on N Site Formation and Clearance, Excavation and Earth Moving and Demolition Services' Service was a new one and a lot of confusion was there among the trade and in this case particularly while the agreement was entered between the Appellant and the different agencies and sub contractors, even the service recipients were not having any knowledge of liability of service tax which led to non inclusion of any clause for paymen .....

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ry stage and made available the records as and when required. All the facts clearly indicate that the Appellant had no where tried to suppress the facts and there was no malafide or deliberate intention on the part of the Appellant to evade payment of duty and whatever mistake were there on the part of Appellant was solely due to bonafide belief, prevailing confusion being a new levy, unawareness of the provisions of Finance Act. Here I would also like to add that when once it is proved that the .....

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liability to pay penalty does not arise merely upon proof of default in registering as a dealer". An order imposing penalty for failure to carryout statutory obligation is the result of quassi criminal proceeding, and the penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious this regard of its obligation. Penalty will not also be imposed merely because it is lawf .....

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