2009 (10) TMI 567

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....nt and claimed abatement of 67% under the Notification No. 19/2003-S.T., dated 21-8-2003, as amended. After issue of show cause notice, adjudication and appellate proceedings, Service tax demand of Rs. 9,21,500/- with interest as applicable has been confirmed. Penalty of Rs. 1000/- has been imposed u/s 77 of Finance Act, 1994 and penalty of Rs. 9,21,500/- has been imposed u/s 78 of Finance Act, 1994. Revenue is also in appeal against the impugned order on the ground that decision of Commissioner (Appeals) setting aside the penalty under Section 76 of Finance Act, 1994 for their failure to pay Service tax in time. 2. Heard both sides. In this case, there is no dispute about the liability to pay Service tax and interest as per the ob....

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....a contract for supplying a plant, machinery or equipment and commissioning or installation of the said plant, machinery or equipment, subject to the following conditions, namely :- (i)the exemption contained in this Notification is optional to the commissioning and installation agency; and (ii) the benefit under this Notification shall be allowed only if the commissioning and installation agency has not availed the benefit under the Notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2003-S.T., dated 30th June, 2003 [G.S.R. 503(E), dated the 20th Jun, 2003], for the said contract; Explanation. - For the purposes of this Notification, the gross amount charged shall include the val....