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TMI Blog2015 (11) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... d that after allowing the 67% abatement the impugned demand would reduce to about one third of the amount confirmed by the primary adjudicating authority. Further while considering the eligibility of the appellant for the benefit of Section 80. Revenue in its appeal has not been able to bring out any reasonable basis to counter the observations of the Commissioner (Appeals) based on which the benefit of Section 80 ibid was extended by Commissioner (Appeals). In the given circumstances inter alia involving relatively small amount of service tax extension of benefit of Section 80 ibid by Commissioner (Appeals) can scarcely be said to be arbitrary or unreasonable. - Decided against Revenue. - Appeal No. ST/3957/2012-CU(DB) with CO/55659/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supply material in the light of the CESTAT decision in the case of M/s Bhayana Builders Pvt. Ltd. Vs. CCE - 2013 (32) STR 49 (Tri.-LB) and that it was indeed under a bona fide belief that the work done for local Govt. body (Municipal Corporation) was not covered under commercial or industrial construction service and therefore was not liable to service tax and therefore the benefit of Section 80 is available. 5. We have considered the contentions of both sides. We find that the issue of availability of 67% abatement even when the cost of material supplied free of cost by service recipient is not included in the assessable value is no longer res integra in the light of the judgement of CESTAT in the case of Bhayana Builders (supra) wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c categories of people as welfare scheme. (iii) They were under bonafide belief that being government contract work and the shops were allotted to the unemployed people and it was a state sponsored scheme. Hence, they are not liable to pay the service tax. (iv) Thus appellant not only has shown bonafide belief, but also explained the causes which constitute reasonable cause for not discharging service tax timely. In support of my conclusion, I refer to the Karnataka High Court judgement in the case of Commissioner of Service Tax, Bangalore Vs. Motor World - 2012 (27) STR 225 (Kar.) wherein it was held that in cases of bona fide dispute whether tax is payable or not and whether a particular activity is taxable service, though im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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