2016 (3) TMI 999

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....dent : Shri V K Kaushik, Assistant Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against the Order-in-Appeal No. SB(88) 88/STC/2010 dated 09.08.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone -I. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the services rendered by appellant herein duri....

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....& Commissioning Services, they have discharged the Service Tax liability along with interest before the issuance of show-cause notice and are not disputing the same; would pry that penalties imposed be set aside. As regards the works executed by them of construction of retail outlets, he would submit that they are works contract and Service Tax liability under "Works Contract services" has been in....

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....rranted as the Service Tax liability and interest thereof was paid by the appellant before the issuance of show-cause notice. Provisions of Section 73(3) of the Finance Act, 1994 would apply in this case, which is settled by the judgments of Tribunal. Accordingly, we hold that the impugned order imposing the penalties on this issue is liable to be set aside and we do so. 8. As regards the Servi....