9911796707
TMI Blog2015 (12) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... Supdt (A.R.) ORDER Per : M.V. Ravindran This appeal is directed against order-in-original No. 02/ST/2010/C dated 11.5.2010. 2. The relevant facts that arise for considerations are appellant herein were undertaking construction activity during the period 2004-05 to 2008-09. Appellant were awarded with contract for construction of (1) Cotton Market under Technology Mission on Cotton, (2) Grain M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant would draw our attention to the written submissions made during the course of hearing and submits that the entire amount of service tax liability was discharged by them on 08.06.2009 and show-cause notice was issued on 16.10.2009. He would submit that the appellant had bonafide belief that construction of Cotton Market, Grain Market Yard and Shopping cum Commercial Complex and Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of penalties, we find that the provisions of Section 73(3) of the Finance Act, 1994 as were in the statute during the relevant period when the show-cause notice dated 16.10.2009 issued needs to be considered; as appellant have discharged the entire service tax liability along with interest as has been ascertained by the Central Excise Officers i.e. audit party. In our view, provisions of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
