2017 (9) TMI 913

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....nt Mr. Parasivamurthy.N.K, AR For the Respondent ORDER Per : M. V. Ravindran This appeal is directed against Order-in-Appeal No. 170/2012 dated 21.3.2012 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Heard both sides and perused the records. 3. The issue contested in this appeal is regarding the imposition of penalties under Section 77 and 78 of Finance Ac....

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....the investigation, show-cause notice dated 1.2.2010 was issued. During the pendency of proceedings, the appellant discharged the entire service tax liability and the interest thereof. Before the adjudicating authority as well as before the first appellate authority, appellant contested the taxability of the services rendered by them and also pleaded for non-imposition of penalties by invoking the ....

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....vice tax liability within time. He pleaded that since the appellant was unaware of the provisions of law and having studied only up to SSLC was not very much aware of the provisions of law, hence provisions of Section 80 may be invoked and penalties imposed on the appellant be set aside. 6. Learned DR on the other hand submits that appellant was aware of the fact as the contracts entered by him....

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.... construction of culverts and drains. This would indicate that appellant may have entertained a bona fide belief that when they are in the activity of construction of roads under works contract, they are not liable for service tax. Further, as regards the service tax under site grading work, it is also noticed that the said grading work under works contract was also in respect of roads and the cul....