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TMI Blog2016 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the appellant to that extent is rejected. Waiver of penalty under Section 80 - Appellant argued that even if extended period is held to be applicable then also penalties imposed upon the appellant are required to be waived as per the provisions of Section 80 of the Finance Act, 1994 - Held that:- it is the case of the appellant under Section 80 that they were under the impression the services provided to Govt. departments do not attract service tax because the nature of works specified in definition of Commercial or Industrial Construction, under Section 65(25 b) of the Finance Act, 1994 are normally carried out by Govt./Govt. departments. It is observed that works relating to Roads, Airports, Railway, Bridges, Tunnels and Dams unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the same is issued after the normal period of demand when appellant has no intention to evade duty. (ii) That waiver of penalties under Section 80 of the Finance Act, 1944 is admissible to the Appellant as they were under a bonafide belief that services provided to Govt. agencies do not attract service tax as per the definition of Commercial or Industrial construction services given in Section 65 (25b) of the Finance Act, 1944. That activities of making roads, airports, railways, bridges, tunnels and dams are normally carried out by Government/Govt. departments. 3. Shri S.S. Chatterjee, Supdt. (A.R.) appearing on behalf of the Revenue argued that extended period of 5 years is applicable in this case. Learned A.R. made the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in the guise of duty. Alternatively, appellant was expected to get in touch with the department for seeking any clarification /course of action. In the light of these facts extended period of limitation was correctly applied when confirming the demand and interest against the appellant. Appeal of the appellant to that extent is rejected. 6. On the issue of applicability of Section 80 of the Finance Act, 1994, the issue needs to be deliberated in the light of facts existing on record.The provision of Section 80 of the Finance Act, 1994 are reproduced below: SECTION 80 . Penalty not to be imposed in certain cases- Notwithstanding anything contained in the provisions of Section 76, [section 77 or section 78], no penalty shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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