2016 (12) TMI 998

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....r (AR) for the respondent ORDER This appeal is limited to the penalties arising from failure to discharge tax obligation as provider of 'commercial or industrial construction service' for the period from 10^th September 2004 to 30^th September 2007 rendered to M/s Shirol Magaswargiya Sahakari Soot Girni Limited. The tax liability was determined as Rs. 17,56,977/-. 2. This matter h....

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....April 2010. A further amount Rs. 2,50,000/- was deposited along with interest by 8 September 2010. 4. It is the contention of the appellant that other than the factum of tax not having been paid no evidence of suppression or misdeclaration has been evidenced or brought on record. On behalf of the appellant it was canvassed that they are contractors for excavation of canals in projects undertake....

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....stoms v. National Security Force [2014 (35) STR 303 (Guj.)] and Dhandayuthapani Canteen v. CESTATE [2015 (39) STR 386 (Mad.)]. 6. Learned Authorised Representative contended that the first appellate authority cannot be faulted in its findings because the appellant is one who has been regularly engaged in commercial activities and cannot claim ignorance of the law relating to levy of service tax....