TMI Blog2019 (8) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... act was to be executed alongwith material. We, therefore, are of the opinion that in so far as the confirmation of service tax under Commercial Industrial Service is concerned, the matter needs to be re-verified at the level of Original Authority who shall take into consideration the facts of the case and provisions of law. Penalty u/s 78 of FA - HELD THAT:- The penalty under Section 78 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Industrial Construction Service was confirmed. Further service tax under Business Auxiliary Service was also confirmed. The contention of the appellant is that Business Auxiliary Service was admitted by them to the tune of ₹ 14 lakhs paid alongwith interest before issuance of show cause notice and therefore as provided under Sub-section (3) of Section 73 of Finance Act 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction work was alongwith material and it was also held in the said case that contractee had deducted VAT on the material components at source and issued tax deduction certificate under said VAT Act. It was further held in the said case that in the said case the service was not classifiable under Commercial Industrial Construction Service . Learned consultant has submitted that the said case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Gambhir Construction Company and also the law declared by Hon ble Supreme Court in the case of Commissioner of Central Excise, Kerala vs. Larsen Toubro Ltd. reported at 2015-TIOL-187-SC-ST. In so far as the imposition of penalty under Section 78 of Finance Act, 1994 equal to the amount of service tax of Business Auxiliary Service the same is set aside. The appellant shall not raise the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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