2009 (6) TMI 473

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....ER B.S.V. Murthy, Technical Member - The appellant is providing construction services as per the contract agreement with ONGC, which involves activities such as civil works of foundation for drilling rig, platform hardening, approach roads, etc. Service tax of Rs. 2,58,248 has been demanded from the appellant for the period 2004-05 and 2005-06 and some differential duty for the year 2006-07 with ....

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....to pay service tax and service tax was not paid and appellant had no intention to evade payment of service tax. He submits that they have a strong case for leniency under section 80 of the Finance Act, 1994 and also a strong case on definition of 'service tax' for portion of the period. Taking note of the arguments advanced by the learned chartered accountant and also taking note of the fact that ....