2014 (1) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R : S S Kang Heard both sides. 2. The appellant filed this appeal against the impugned order whereby a demand of Rs.4,61,847/- is confirmed with interest and penalties are imposed under Sections 76, 77 and 78 of the Finance Act. The demand is confirmed on the ground that the appellant provided consulting engineer service as defined under clause 31 of Section 65 of the Finance Act. 3. We f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... supply of electricity. In these circumstances, the contention is that the imposition of penalties is not sustainable and the appellant relied upon the provisions of Section 80 of the Finance Act. 5. The Revenue relied upon the findings of the lower authority and submitted that the appellant had not informed the Revenue regarding their activities and getting themselves registered with the Reven....