2018 (12) TMI 303

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....hinde, 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/008/14-15 passed by Commissioner of Central Excise (Appeals) Pune-II 2. Briefly stated the facts of the case are that the appellant during the period April, 2007 to March, 2011 rendered construction services for the main Contractor M/s Vishw....

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....ction of Power House near to the Dam is a construction of Dam itself therefore, the demand is not sustainable. It is his contention that in any case, penalty could not be imposed on them. Further, he has submitted that even though the penalty was confirmed under section 78 of the Finance Act, 1994 but they were not allowed the discharge 25% Of the penalty on fulfilment of conditions laid down ther....

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.... imposed on them. We do not find much substance in the argument of the learned consultant for the appellant in this regard. From the records, it is clear that they have failed to discharge Service Tax continuously for the period 2007-2008 to 2010-2011 even though they have rendered taxable services under the category of Construction Services. In the result, both the authorities below have rightly ....