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TMI Blog2016 (8) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... The actual services was duly provided by sub-contractor and he was discharging the full service tax liability. In such a scenario, the assesse's stand that they were under a bonafide belief that no tax liability would fall upon them as the same stands discharged by the sub-contractor is required to be appreciated in which case, the provisions of section 80 of the Finance Act, 1994 would get invoked – no penalty imposed – appeal disposed off – decided against Revenue. - ST/586/2010-CU[DB] - Final Order No. 52948/2016 - Dated:- 26-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan Member (Technical) Shri Sanjay Jain, AR for the appellant None for the respondent. ORDER Being aggrieved with the order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be a speaking order with the reason justifying the imposition of penalty and thus following the principles of justice done, however the said Order-in-Original is totally silent on this aspect and is not a speaking order. Here it is notable that levy of Service Tax on N Site Formation and Clearance, Excavation and Earth Moving and Demolition Services' Service was a new one and a lot of confusion was there among the trade and in this case particularly while the agreement was entered between the Appellant and the different agencies and sub contractors, even the service recipients were not having any knowledge of liability of service tax which led to non inclusion of any clause for payment of service tax in the contracts entered between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on proof of default in registering as a dealer . An order imposing penalty for failure to carryout statutory obligation is the result of quassi criminal proceeding, and the penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious this regard of its obligation. Penalty will not also be imposed merely because it is lawful to do so. Where penalty should be imposed for failure to perform a statutory obligation is a matter of description of the authority to be exercised judicial and on a consideration of all the relevant circumstances. Even if a minimum penalty is prescribed the Authority competent to impose the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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