TMI Blog2017 (9) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... al amount of ₹ 12 lakhs towards this tax liability was discharged only in 27/03/2017. Even now, the full tax liability on this has not being discharged alongwith interest. No bonafide reason or reasonable cause for non-payment of service tax during the material time could be ascertained from the appeal papers - penalty upheld. Commercial or industrial construction service - works contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: B. Ravichandran Both the assessee as well as the Revenue is in appeal against the common impugned order dated 06/03/2012 of Commissioner of Central Excise II, Jaipur. The appellant/ assessee is engaged in construction activities. The dispute in the present case relates to their tax liability on the services rendered to M/s Kishangarh Hi-Tech Textile Park Ltd. and M/s Giral Lign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submission is for waiver of penalty attributable to non-payment of service tax in time for the said contract. Regarding the service rendered to M/s Giral Lignite the assessee/appellant submitted that the work executed was in terms of a composite works contract and the work was completed prior to 01/06/2007 and considerations were also received prior to that date. In case of works contract servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices rendered to M/s Kishangarh there is no contest on merit. Only, the penalty attributable to this service is being contested. We have noted that the appellant is liable to pay service tax under works contract service and they did not discharge the same. During the course of investigation, they have paid service tax partly, ₹ 14,39,977/-; the additional amount of ₹ 12 lakhs towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with reference to contract with M/s Giral Lignite, the same will have relevance only in case the liability of the appellant/assessee arises after examining the ratio of Hon ble Supreme Court in Larsen Toubro Ltd. (supra). The Original Authority may examine these issues for a fresh decision. Both the appeals are allowed by way of remand to the above limited extent. (Order dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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