2014 (6) TMI 244

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..... ita A Nayak , Adv . For the Respondent : Shri Jayant Sahay , DR JUDGEMENT Per: Archana Wadhwa : After hearing both the sides, we find that one M/s. Gurmeet Singh & Company, Proprietary unit was providing services of site formation & Clearance, Excavation & Earthmoving & Demolition services to M/s. Northern Coalfields Ltd. and were discharging their service tax liability, accordingly. 2. With .....

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..... a scenario no interest liability should be fastened against them as also no penalty should be imposed. In the above backdrop the service tax of Rs.29 ,08,734 /- was deposited alongwith interest between October 2008 and Jan, 2009. Subsequently, show cause notices dated 12.10.2009 and 5.10.2009 were issued for imposition of penalties, resulting in passing of the present impugned orders, imposing pen .....

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..... between the appellant and the Revenue. Its stands very clearly stated by the appellant in their various communications addressed to the jurisdictional Central Excise Officers that the service tax is not being deposited because of the delay occurring for name change in the agreement, the duty liability was accepted by the appellant and was actually deposited alongwith interest even before the issu .....

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