9911796707
TMI Blog2009 (10) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... r - Penalty under Section 77 has been imposed for late filing return which has to be upheld in view of the fact that return has been filed late – appeal disposed off accordingly - ST/103 and 92 of 2009 - A/2225-2227/WZB/AHD/2009 - Dated:- 30-10-2009 - Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri Rajendra Nagar, SDR, for the Appellant. Shri H.D. Dave, Adcocate, for the Respondent. [Order]. - Appellant M/s. G. Tech Construction Co. is listed as service provider under the category of "Erection, Commissioning or Installation Services". During the period from 10-9-2004 to 31-3-2007, appellants had provided services to their client and claimed abatement of 67% under the Notification No. 19/2003-S.T., dated 21-8-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference, Notification 19/2003-S.T., under consideration is reproduced below :- "In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer in relation to commissioning or installation by a commissioning and installation agency, from so much of the Service tax leviable thereon under Section 66 of the said Act, as is in excess of the amount of Service tax calculated on a value which is equivalent on thirty-three per cent of the gross amount charged from the customer under a contract for supplying a plant, machinery or equipment and commissioning or installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould mean that it is absolutely necessary to sell the goods to avail exemption. In view of the above, I cannot find fault with the appellants if they entertain bona fide belief that they are eligible for Notification and paid Service tax by availing benefit. I am not required to go into correctness of the lower authorities' observations since the service tax liability and interest thereon has not been challenged at all. Therefore, the only aspect to be examined is whether suppression of facts/mis-declaration should have been invoked or not in this case and penalty under Section 78 is imposable. In view of the above interpretation given by me to the Notification which would mean that appellant would interpret the notification differently, pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
