TaxTMI 
TaxTMI 
2016 (11) TMI 1108
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....t ORDER This appeal is directed against Order-in-Original No. 30/ST-II/WLH/2011 dated 15.12.2011 passed by the Commissioner of Service Tax, Mumbai-II. 2. The relevant facts that arises for consideration are the appellant herein had rendered commercial or industrial construction services to M/s Reliance Industries Ltd. for the construction of a 'jetty' at Yanam and they did not discharge t....
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.... Learned Chartered Accountant would submit that Service Tax liability with interest having been discharged, the penalties imposed be set aside, the appellant having bonafide belief regarding non taxability and they were under impression that these services are exempted services and that they had declared the same under as exempted services. 4. Learned Departmental Represen....
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....sidered the submissions made by both sides and perused the records. 6. Since the appellant is not contesting the Service Tax liability and the interest thereof, we uphold the impugned order to that extent. 7. As regards the penalty, we find that there is no dispute that appellant had filed return with the Department indicating use of jetty as exempted services. The appell....
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....hich case the appellant had not intimated the Department about the receipt of mobilisation advance. The facts in that case are different and in the case in hand is different than the case wherein Tribunal confirmed the demand with interest and penalties. As regards the decision of Hon'ble Karnataka High Court in the case of K. Madhav Kamath Brother & Co. (supra), we find that the T....