2017 (9) TMI 1126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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 present case relates to their tax liability on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 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 completed prior to 01/06/2007 and considera....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....used 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 investigation, they have paid service tax partly, R....