2016 (12) TMI 931

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ky Arora, Advocate - for the Respondent ORDER Per Archana Wadhwa The present appeal filed by the Revenue is against that part of the impugned order of Commissioner vide which, while confirming the demand of service tax against the respondent, he has dropped the penal proposal in terms of Section 80 of the Finance Act, 1994. 2. It is seen that during the course of adjudication and in fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (g) CCE Vs. Ishika Wajima-Harima Ltd. Co. Ltd. (2009 (13) STR 650 (Trib.]. (ii) That in view of the above conflicting judgements a bonafide belief was entertained by the assessee that no service tax was payable on the composite contracts. Further the matter whether a composite contract is divisible or not has been a bone of dispute and the matter has been referred to Larger Bench of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deposited tax in 2008." 3. The said contention of the assessee was accepted by Commissioner by observing as under : "The above provisions clearly spell out that if the assessee is under bonafide belief that they were not liable to pay service tax then penalties under Section 76, 77 & 78 can be waived. As per my findings in paras 6.1 to 6.4 there were conflicting views of the Courts on ....