2015 (10) TMI 2289

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lved in the case and fact that tax has already been paid with interest, penalty is waived – Demand of tax and interest upheld – Decided partially in favour of assessee. - Appeal No. : ST/181/2008 and Appeal No. : ST/5/2009 - ORDER No. A/11535-11536/2015 - Dated:- 6-10-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Vipul Khandhar, C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd Natural Gas Commission Ltd (ONGC) and the activities are like Civil Work of Foundation for Drilling Rig Platform, Road etc. He submits that the taxable value included the material and the labour cost, which would be about 75% of the total amount and the demand of tax, cannot be sustained. He strongly relied upon the decision of High Court in the case of M/s Bajaj Travels Ltd vs. CST 2012.25.STR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e case for 2004 to 2007 and the appellant already paid the entire amount of tax with interest and the statement of the Learned Counsel that the assessee had not collected any amount from the customers, therefore, it is a fit case for waiver of penalty. 5. Accordingly, we waive the imposition of penalty. The demand of tax alongwith interest is upheld and the penalties are set aside. The Appeal f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X