TMI Blog2017 (11) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... this is a fit case for invoking provisions of Section 80 for waiving aside the penalty - penalty set aside - appeal allowed - decided in favor of appellant. - ST/53152/2014-CU[DB] - ST/A/57033/2017-CU[DB] - Dated:- 21-9-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Mr. Rakshit Verma, Advocate Present for the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id the confirmed tax liability and they are in appeal only against the penalty imposed on them under Section 78. He submitted that all that contracts are involving supply of goods and provision of service. These contracts should have been subjected to tax only under works contract service, with effect from 01.06.2007. However, they are not going to the merits of the demand at this stage. They are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l authority. He submitted that the appellant did not readily make available the required documents and accounts during the investigation, which shows that they are not bonafidely following the legal provisions. 4. We have heard both sides and perused the appeal records. 5. Para 15.2 of the impugned order records that the contracts awarded to the noticee involved both goods and services. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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