TMI Blog2016 (2) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the appellant, the classification of the services is under “Commercial or Industrial Construction Services” cannot be discarded, in the absence of any evidence to show that the work under taken by the appellant was in respect of the roads. The appellant could have entertained a bonafide belief that being sub-contractor they need not discharge any service tax liability. In our view, this is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords. 3. The appellant herein is subcontractor of the main contractor and during the period April 2006 to March 2008, they had under taken activity of excavation and disposal of soil on the site. Revenue authorities were of the view that the said activity will be covered under Commercial or Industrial Construction Services . Appellant contested the same before the lower authority without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the submission that the appellant being in a business for long time, should have known the law and discharge the service tax liability. 6. We have considered the submissions made by both the sides and note that the findings recorded by the first appellate authority that due to non clarity of the work under taken by the appellant, the classification of the services is under Commercial or Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability. In our view, this is the fit case for invoking the provisions of Section 80 of the Finance Act, 1994, for setting aside the penalty impose by the lower authority. 8. Accordingly, in the facts and circumstances of the case, we uphold the service tax liability and the interest thereof, but set aside the penalties imposed by invoking the provisions of Section 80 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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