9911796707
TMI Blog2017 (3) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... turnkey lumpsum basis to Singareni Collieries Co. Ltd (SCCL). They were issued show cause notice for the period July 2010 to June 2011 which after adjudication culmination in confirmation of service tax, interest and imposition of penalty. Against such order, the appellant filed appeal before the Commissioner (Appeals) and vide order dated 29.03.2013 the Commissioner (Appeals) set aside the penalty imposed under Section 76 by invoking Section 80 of the Finance Act, 1994. Subsequently another show cause notice dated 04 09.2012 on the very same ground was issued for the period July 201 1 to June 2012. The present appeal originates from the subsequent show cause notice issued for the period July 2011 to June 2012. In such show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observation the Commissioner (Appeals) did not grant the benefit of Section 80 for the subsequent show cause notice which is the subject matter of the present litigation. The Ld. Counsel submitted that initially the service tax was not collected from SCCL as the agreement did not contain such a clause. Thereafter on receiving the show cause notices the appellant has communicated the liability of service tax to SCCL, and they have paid the service tax. The appellant had then deposited the collected amount to the Government. The interest on this amount was paid from the appellants own pocket. The appellant had not discharged the service tax only for the reason that the agreement with SCCL did not contain such a clause and only because initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice for the earlier period, the same was being litigated by the appellant and the appellants has accepted the liability to discharge service tax on the subject services only after the order passed by the Commissioner (Appeals) dated 29.03.2013. The subsequent show cause notice in respect of the present appeal was issued on 04.09.2012 which is much before the order of Commissioner (Appeals). Therefore the issue was under litigation so far as the appellant is concerned. Therefore, I am of the view that the Commissioner (Appeals) ought to have extended the benefit of Section 80 to this show cause notice/appeal also as he has granted the benefit to the earlier period observing that there was doubt in respect of the taxability of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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