2018 (1) TMI 1332

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..... AR) ORDER Per: B. Ravichandran The Ld. Counsel for the appellants during the course of the arguments only prayed for relief from penalties imposed as confirmed in the impugned order of the Commissioner (Appeals), Madurai dated 30.04.2010.  The appellants are engaged in certain construction activities. They have undertaken certain site development work for proposed construction of factory b .....

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..... the order was passed. Since the contract was with reference to commercial construction and the site preparation is for that only, they had a bonafide belief that these are to be considered as construction service eligible for abatement. On this basis she prayed for setting aside the penalties. As the tax has already been paid, same is not being disputed. 3. We have heard both sides and perused th .....

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