2018 (7) TMI 787

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....Shri Atul Sharma, Assistant Commissioner (AR), for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No. PUN-EXCUS-002-APP-011-14-15 dated 2.5.2014 passed by Commissioner of Central Excise (Appeals), Pune-II. 2. The short issue involved in the present appeal is whether the appellant is liable to penalty under Section 78 of the Finance Act, 1994. 3.....

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....osition of penalty equivalent to service tax under Section 78 of the Finance Act, 1994. It is his contention that they have not discharged the service tax amount because the appellant was not aware of applicability of the service tax for supplying the dozers and tippers on rent to M/s. Grasim Industries Ltd., Solapur. As soon as pointed out, the entire amount of service tax along with interest had....

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....ed to the appellant by both the authorities below. 6. We find that there is no dispute of the fact that the appellant had failed to discharge the service tax during the period 2008 to 2011, even though against the contract they supplied various equipment to M/s. Grasim Industries Ltd. and the said service is taxable under the category of supply of tangible goods for use services. Further, the a....