9911796707
TMI Blog2016 (11) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... ri P. K. Choudhary The issue involved in this appeal relates to waiver of penalty of Rs. 9,34,692/- imposed under Section 78 of the Finance Act, 1994. 2. Briefly stated the facts of the case are that M/s Hrishkesh Baishya, the appellant herein, is a Class I (A) registered Government Contractor and is engaged in the business of construction, repair and renovation, civil contracts with various Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 78 of the Finance Act, 1994. Non-compliance to the provisions of Service Tax is merely because the appellant was not aware about the statutory provisions of the service tax. Since he is mostly providing services on civil contracts in respect of construction, repair and renovation of civil structures with various Government Department in the State of Assam. The appellant is not disputing the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide belief that the services provided by him are not taxable under the provisions of Finance Act, 1994. On perusal of the G.R.7 Challans, it is observed that the appellant has paid the service tax along with interest prior to filing of appeal before this Tribunal, as under : Date of payment Amount of payment 03.02.2014 Service Tax Rs.3,00,000/- 07.02.2014 ,, Rs.6,34,692/- 19.02.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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