2017 (9) TMI 1126

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....uthorized Representative (DR) - for the appellant/respondent. Ms. Rinki Arora, Advocate - for the Respondent/appellant. ORDER Per: B. Ravichandran Both the assessee as well as the Revenue is in appeal against the common impugned order dated 06/03/2012 of Commissioner of Central Excise - II, Jaipur. The appellant/ assessee is engaged in construction activities. The dispute in the presen....

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....ot contesting the case on merit. In fact they have discharged almost entire service tax liability, confirmed. However, the submission is for waiver of penalty attributable to non-payment of service tax in time for the said contract. Regarding the service rendered to M/s Giral Lignite the assessee/appellant submitted that the work executed was in terms of a composite works contract and the work was....

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....tion. 5. We have heard both the sides and perused the appeal records. Regarding tax liability with reference to services rendered to M/s Kishangarh there is no contest on merit. Only, the penalty attributable to this service is being contested. We have noted that the appellant is liable to pay service tax under works contract service and they did not discharge the same. During the course of inv....