TMI Blog2017 (1) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... f any specific findings by the department, we are of the view that the service tax paid by the appellant on the basis of receipts under the contract is appropriate - demand set aside - appeal allowed - decided in favor of assessee. - ST/Stay/52831/2014 And ST/52315/2014-CU[DB] - ST/A/71103/2016-CU[DB] - Dated:- 28-11-2016 - Shri Dr. Satish Chandra, President And Mr. Anil G. Shakkarwar, Member (Technical) Shri T.K. Sikdar, Assistant Commissioner (AR), for Appellant None, for Respondent Per: Dr. Satish Chandra The present appeal is filed by Revenue against the impugned Order-in-Appeal No.154/ST/ALLD/2013 dated 13.12.2013 passed by the Commissioner (Appeals) Allahabad. 2. Heard Shri T.K. Sikdar learned A.R. for the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressing the material facts with intention to evade payment of Service Tax. By doing so, they have allegedly made themselves liable for penalty under Section 78 of the Act. Thus the provisions as contained in proviso of section 73(1) were invoked and the demand was extended for the period for five years. The appellants allegedly has not shown actual taxable value in the half yearly return in form ST-3 to the Superintendent, Central Excise Range-II, Renukoot contravening the provisions of Section 70 read with rule 7 of the Rules. Accordingly a Show Cause Notice No.697 Joint Commr./Alld/2011 dated 03.10. was issued by the Joint Commissioner, Central Excise Service Tax, Commissionerate, Allahabad, requiring the respondents to show cause as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority, has proceeded to segregate the portion of the work executed in the contract while confirming the demand nor he took pain to observe the nature of work while determining tax liability. In absence of any specific findings by the department, we are of the view that the service tax paid by the appellant on the basis of receipts under the contract is appropriate. Therefore, the differential service tax as confirmed in the OIO is having no locus standi and is liable to be dropped. Accordingly the penalties imposed are also not called for. 4. In view of the above, we up hold the order passed by the Commissioner (Appeals) along with the reason mentioned therein. 5. In the result, the appeal filed by the department is dismissed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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