2016 (12) TMI 998

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 10th September 2004 to 30th 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 had, on a previous occasion, been heard by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eposited 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 undertaken by the Irrigation department of Government of Mah....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uj.)] 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. 7 Having gone through the records of the case it is s....