TMI Blog2018 (7) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no justification for levy of penalty under the circumstances, which is set aside via 80 ibid. Appeal allowed in part. - Appeal No. ST/ROA/50428/2018 in ST/50669/2014 - Final Order No. 52445/2018 - Dated:- 6-7-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Ms. Rachna Gupta, Member (Judicial) Shri Rakshit Verma, Advocate for the Appellant Shri Amresh Jain, D.R. for the Respondent ORDER Per V. Padmanabhan The present Miscellaneous Application stands filed for restoration of the appeal which was dismissed for default vide Final Order No. 50514/2018 dated 31.01.2018. 2. It has been submitted that the appeal could not be prosecuted on the previous date because the husband of the proprieto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of the Appellant that the total Service Tax demand would come down to an amount less than the amount which is already paid if the cum-tax benefit is extended. Since the Appellant has already discharged their Service Tax liability in full along with interest, even before the issue of Show Cause Notice, he submitted that the penalty involved may be waived. (ii) The further argument advanced is that the nature of the activity carried out by the Appellant would be appropriately classifiable under the category of Works Contract Service included in the statute which has come into effect from 01.06.2007 under the category of Section 65(105)(zzzza) of the Finance Act, 1994. He relied upon the decision of the Hon ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax with the cum tax benefit. By relying on the decision of the Honourable Supreme Court in the case of M/s Maruti Udyog Ltd., 2001 (141) ELT 3 (SC), it has been submitted that the Service Tax demand with cum tax benefit works as follows: F.Y. Value for the purpose of payment of Service Tax Service Tax calculated on the gross amount charged Service Tax calculated on cum-tax value basis 2006-07 2,59,53,755/- 10,47,924/- 9,34,002/- 2007-08 3,40,69,162/- 13,88,944/- 12,36,751/- 2008-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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