2016 (5) TMI 231

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....Sri S.S. Chatterjee, Supdt. (A.R.) ORDER PER SRI H.K.THAKUR The present appeal has been filed by the appellant with respect to Order-in-Original No. 01/Commr./ST/GHY/14-15 dated-22/05/2014 passed by Commissioner of CE&ST, Guwahati as Adjudicating authority. 2. Shri D. Sahu (Advocate) appearing on behalf of the appellant submitted that a show cause notice dated-4/10/2013 was issued to t....

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....ided to Govt. agencies do not attract service tax as per the definition of "Commercial or Industrial construction" services given in Section 65 (25b) of the Finance Act, 1944. That activities of making roads, airports, railways, bridges, tunnels and dams are normally carried out by Government/Govt. departments. 3. Shri S.S. Chatterjee, Supdt. (A.R.) appearing on behalf of the Revenue argued tha....

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....nds and penalties on the ground that extended period cannot be made applicable in the absence of any concrete and sufficient evidence against the appellant. Alternately, it is argued by the appellant that even if extended period is held to be applicable then also penalties imposed upon the appellant are required to be waived as per the provisions of Section 80 of the Finance Act, 1994. 5. So fa....

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.... issue needs to be deliberated in the light of facts existing on record.The provision of Section 80 of the Finance Act, 1994 are reproduced below: "SECTION 80. Penalty not to be imposed in certain cases- Notwithstanding anything contained in the provisions of Section 76, [section 77 or section 78], no penalty shall be imposable on the assesse for any failure referred to in the said provis....