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TMI Blog2022 (10) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... tallation service. The appellants are mainly engaged in Management, Maintenance and repair of Public Address System, AVETCS, of the Commissioner of Transport, Government of Gujarat, Way Bridges and Erection Commissioning and Installation of public Address System and Supply of Manpower for operation of RTO Check Post and to carry out o the repair work on man day basis. 2.1 Learned Counsel for the appellant argued that the appellant had provided services under a contract with Transport Department Government of Gujarat for Repairs and Maintenance service of computerized system installed at the RTO check post from 03.12.2003. He argued that Repairs and Maintenance Services of Computerize System were exempted from Service tax as per notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have gone through rival submissions. we find that the appellant is seeking benefit of Notification No. 20/2003-ST in respect of the service provided by them in respect of AVETCS system. The nature of the system for which the services were provided was discussed in para 12 of the impugned order in following para: "In this connection, I find that in the statement given by Shri S. Ramakrishnan, Managing Director of the appellants, with regard to services rendered to Commissioner of Transport, Govt. of Gujarat, he stated that they had entered into a contract dated 03.12.2003 with the Commissioner of Transport for rendering the services of repair & maintenance of Automatic Vehicle Entry Tax Collection System of the computerized check-pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to the Central Monitoring Centre on line through Leased Telephone Line of BSNL. And their services in relation to the AVETCS include the comprehensive maintenance of all the hardware like electronic weigh bridges, computers, servers, CCTV system, lighting, DG set including supply of all spares and software; that their services also include supply of data entry operators for operation of the AVETCS; that in short, only the revenue collection is done by RTO officials and all other functions in relation to the check posts of the RTO are carried out by the persons provided by appellants: that besides operators, they have got engineers and technicians at each check post and Central Monitoring Centre for maintenance of the system provided." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case, it is very clear that the preventive wing had initiated the investigation vide their summons dated 20.07.2007. Perusal of all the challans submitted by the appellants on record, show that they started discharging their service tax liability from 12.10.2007 onwards. I find that the appellants have contended that aggregate payments of 4,75,523/- pertain to taxes paid as per the returns filed and hence they are to be treated as payment made in the normal course (i.e. payment made prior to search) and that they should not have been considered for the purpose of quantification of penalty. They further appealed to reduce the penalty on the same to 25% as service tax was paid in the normal course. In this conn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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