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TMI Blog2016 (12) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Per : Ramesh Nair The appeal is directed against Order-in-Appeal No. NSK-EXCUS-000-APP-334-13-14 dt. 09.12.2013 passed by the Commissioner (Appeals) Central Excise & Customs, Nashik, whereby the Ld. Commissioner upheld the Order-in-Original No. 50/Addl./Adj./2013 dt. 30.08.2013 and rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant is engaged in provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imposed under Section 78 of the Finance Act. Aggrieved by the said Order-in-Original the appellant filed appeal before the Commissioner (Appeals) which was rejected by the impugned order. Aggrieved by the said impugned order, the appellant has filed this appeal only for waiver of penalty under Section 78 of the Act by invoking the provisions of Section 80 of the Finance Act. 3. Shri Jayesh P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and not contesting the same. The prayer of the appellant is only for waiver of penalty imposed under Section 78 of the Finance Act. He submits that since the issue involved is the interpretation of notification, whether the value of the free supplied goods should be included in the gross value of the construction service, there should not be any penalty in the fact of the present case. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that regarding the non inclusion of the value of free supplied material was not disclosed by the appellant to the department which shows the clear intention to evade the payment of service tax on the element of free supplies goods. Therefore, the penalty was rightly imposed by the lower authorities, which does not require any interference. 5. I have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st paid by them. In view of the facts as discussed above, I am of the view that the appellant has been able to show the reasonable cause for non-payment of service tax on the element of cost of free supplied goods. I therefore, waive the penalty imposed under Section 78 of the Finance Act, by invoking the Section 80 of the Finance Act, 1944. The demand of service tax and interest and appropriation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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