TMI Blog2017 (2) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... not paying the amount as per contractual arrangement with large number of such contractors - the appellant took up the matter with the service recipient, along with various other contractors involved in same type of work, regarding service tax liability - it is fit case in revoking provisions of Section 80 for waiver of penalties imposed on the appellant - penalties waived. Appeal allowed - decided partly in favor of assessee. - Service Tax Cross Appeal No. ST/CROSS/83/2012-ST[DB] And Service Tax Appeal No. ST/948/2010-ST[DB] - ST/A/50442/2017-CU[DB] - Dated:- 18-1-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Ms. Manish Gaur (Advocate) for the Appellant Mr. Sanjay Jain, (DR) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nducted enquiry regarding Service Tax liability with all the contractors doing similar work the appellants have discharged the service tax applicable, on 13.09.2008. He further submitted that the demand for extending period as well as penalty is not sustainable in the facts of the present case. 3. The Ld. AR submitted that both the lower authorities examined the nature of contract and the legal provisions applicable to the service rendered by the appellant. The tax entry for site formation and clearance service only indicates illustratively certain service. The nature of service as available from the contract will clearly show that the appellant are engaged in site formation and clearance which involves various connected work like drilli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outh Eastern Coal Fields Ltd. The service tax liability of all the contractors were examined by the officers during the enquiry. There were correspondences between the recipient of service and the appellant as well as to the departmental officers. On matter having been clarified by the department during enquiry, the appellant took up the matter with the service recipient on 02.8.2008. They have requested the service recipient to discharge the service tax liability on their behalf. The same was done on 13.09.2008. Considering the factual position as submitted by the appellant, we find that non-payment of service tax in time is due to the fact that service recipient not paying the amount as per contractual arrangement with large number of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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