TMI Blog2018 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... to levy of service tax, we are of the considered opinion that the penalties imposed are unwarranted and requires to be set aside invoking section 80 of the Finance Act, 1994 - the penalty imposed under section 78 set aside without disturbing the demand confirmed after 1.6.2007 or the penalty imposed under section 77 of the Finance Act - appeal allowed in part. - Appeal No. ST/279/2011 - 41102/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 applying the decision in the case of Larsen Toubro Ltd. However, he confirmed the demand for the period from1.6.2007 to 31.3.2008. Hence the appellant is now before the Tribunal. 2. On the date of hearing, none appeared for the appellant. However, written submission has been filed. 3. It is stated in the written submission that the appellant is not liable to pay any service tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 12.2.2008 that all his tax compliance such as TDS, works contract tax etc. are being looked after by BSNL authorities and that they have not informed him that he has to pay service tax. That since BSNL did not pay him any service tax, he has not remitted any amount to the Government exchequer. The civil construction contracts were awarded to him through tender procedures and while making payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id services are subject to levy of service tax, we are of the considered opinion that the penalties imposed are unwarranted and requires to be set aside invoking section 80 of the Finance Act, 1994. We therefore set aside the penalty imposed under section 78 without disturbing the demand confirmed after 1.6.2007 or the penalty imposed under section 77 of the Finance Act. 7. In the result, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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