2016 (12) TMI 846

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....ER By this Central Excise Appeal, the appellant department challenges the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 09/03/2016 partly allowing the appeal filed by the respondent assessee and setting aside the order of the Commissioner of Central Excise and Customs (Appeals). 2. The respondent assessee was carrying on the services of Cargo....

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....enged by the appellant Commissioner of Central Excise in this Central Excise Appeal. 3. The learned Counsel for the appellant submits that the Tribunal was not justified in setting aside the order of the Commissioner, imposing penalty, by invoking the provisions of Section 80 of the Finance Act. It is submitted that the respondent assessee was rendering the services to the public sector undertaki....

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....vices of loading and unloading for M/s SAIL, the assessee had paid the service tax to the other public sector undertakings was not made before the Tribunal. It was not the case of the appellant Commissioner of Central Excise before the Tribunal that the respondent assessee had paid the service tax in respect of the services rendered to the other public sector undertakings. Such a ground is also no....

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....dly, the contract between the respondent assessee and M/s SAIL was executed in the year 1999 and in this background, it cannot be said that the respondent assessee could not have been under a bona fide impression that since the contract was executed in the year 1999, he was not liable to pay the service tax as the liability to pay service tax was fastened for the first time by insertion of the rel....