TMI Blog2018 (7) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... had inadvertently deposited dues under wrong head which shows that there was no intention to evade payment of tax - Moreover, the issue and the period was immediately after 1/6/2007. The penalty imposed under section 78 of the Finance Act, 1994 is unwarranted - the penalty imposed under Section 78 is set aside without disturbing the confirmation of demand, interest or the penalty imposed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, the Ld.Counsel Ms. Radhika Chandrasekar submitted that the appellant had undertaken civil construction work such as tower foundation work, engine bed, BTS room, miscellaneous telephone exchange work etc for BSNL. These services are classifiable under works contract services. The period involved is 2007-08 to 2009-10, i.e., to June 2009. The appellant had discharged the service tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal on the penalty imposed. The Ld.Counsel argued that the appellant was under a bonafide belief that the work of barbed wire fencing with RCC post rendered to BSNL is not taxable. She prayed that the appellant may be given the benefit of Section 80 to waive the penalties. 3. The Ld.AR, Shri K.P.Muralidharan reiterated the findings in the impugned order. 4. Heard both sides. 5. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 78 without disturbing the confirmation of demand, interest or the penalty imposed under Section 77. 6. In the result the impugned order is modified to the extent of setting aside the penalty imposed under section 78 of the Finance Act, 1994 only. The appeal allowed in above terms with consequential reliefs if any. (Operative part of the order pronounced in open court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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