2018 (8) TMI 1014

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tax on the said services. Accordingly, proceedings were initiated and the demand of service tax under Commercial or industrial construction service was confirmed. The penalty under section 76, 77 & 78 were imposed by the adjudicating authority. On appeals filed by the assessee before the Commissioner (A), the Ld. Commissioner (A) upheld the demand of service tax and the penalty under section 78. However, the penalties imposed under section 76 and 77 were set aside. Being aggrieved by the order-in-appeal the assessees filed the appeal challenging the confirmation of demand of service tax and imposition of penalties under section 78. Revenue also filed an appeal to the extent the Commissioner(A) reduced the penalty under section 78 and also s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Therefore, this construction is not of industrial or commercial construction and the same is not taxable. He placed reliance on the following judgements: 1. H.L. Passey Engineering Pvt. Ltd.v/s Commissioner of C.Ex., Bhopal 2014 (33) S.T.R. 189 (Tri. - Del.) 2. Rolex Logistics Pvt. Ltd. vs. Commissioner of Service Tax, Bangalore 2009 (13) S.T.R. 147 (Tri.- Bang.) 3. Uniworth Textiles Ltd. vs. Commissioner of Central Excise, Raipur 2013 (288) E.L.T. 161 (S.C.) 4. Raval Trading Company vs. Commissioner of Service Tax 2016 (42) S.T.R. 210 (Guj.) 3. Sh. Amit Mishra, Ld. Dy. Commissioner (AR) appearing on behalf of the Revenue submits that the assessee knowingly did not discharge the service tax in respect of Commercial construction serv....