2018 (4) TMI 159

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....avitha Podwal, Superintendent(AR), For the Respondent Per: SS GARG The present appeal is directed against the impugned order dt. 03/07/2009 passed by the Commissioner(Appeals). 2 Briefly the facts of the present case are that the appellant is a holder of Service Tax registration and has provided services of Maintenance or Repair', 'industrial construction, clearing, manpower suppl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; under the category of  Management, Maintenance or Repair Services', demand of service tax on the value of Rs. 78,286/- under the 'Construction Services' and demand of service tax on the value of Rs. 77,466/- but has upheld the rest of the demand. Penalty imposed under Section 76 of the Act was set aside invoking the provisions of Section 80 while penalties imposed under Sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s liability and therefore he has pleaded that he should be given benefit of Section 80 of the Finance Act. He further submitted that the appellant neither charged nor collected service tax from the customer. He also submitted that the Commissioner(Appeals) has already set aside the penalty under Section 76 by invoking provisions of Section 80 of the Act which means that the existence of reasonable....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll contractor who was new to the   service tax and was not aware of the Service Tax procedure. Further I find that he has not charged nor collected the service tax from his customer and has paid the service tax more than what was due from him under the provisions of the Act. Further I find that once the Commissioner has dropped the penalty under Section 76 by invoking provisions of Secti....