TaxTMI 
TaxTMI 
2017 (11) TMI 885
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....llant is in appeal against the impugned order and contesting only the penalties imposed under Section 76, 77 and 78 of the Finance Act, 1994. 2. Briefly the facts of the case are that appellant had entered into contract for supply and erection, installation and commissioning of electrical equipments and initially, it was a composite contract but later on, the contract was divided for supplies; an....
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....es imposed under Finance Act, 1994. When the matter was carried before the learned Commissioner (A), the learned Commissioner (A) also confirmed the adjudication order and has also given a finding that the appellant has collected service tax from their customers. Aggrieved by the said order, the appellant is before me. 3. The learned consultant for the appellant submits that the appellant was und....
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.... supplied by the appellants before the Commissioner (A), therefore, the learned Commissioner (A) thought that they have collected the service tax from the customers. It is further submitted that as demand of service tax has been confirmed by invoking extended period of limitation, therefore, penalties under Section 76 and 77 are imposable on the appellant for the delayed payment. He also submitted....