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TMI Blog2016 (12) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... nsertion of the relevant provision in the Finance Act in the year 2002. The Tribunal also believed the case of the respondent assessee that the assessee was under a bona fide impression that since he was rendering the services to the public sector undertakings, the question of taxability may not arise - invocation of section 80 justified - appeal dismissed - decided in favor of respondent-assessee. - Central Excise Appeal No.13 of 2016 - - - Dated:- 15-10-2016 - Smt. Vasanti A Naik And Kum. Indira Jain, JJ. Shri S.N. Bhattad, Advocate with Shri Kunal Nalamwar, Advocate for the Appellant. ORDER By this Central Excise Appeal, the appellant department challenges the order of the Customs, Excise and Service Tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod, had paid the service tax in respect of the works carried out for the other public sector undertakings. It is submitted that the finding recorded by the Tribunal that the assessee was under a bona fide impression that since the contract was signed in the year 1999 he would not be liable to pay the service tax in respect of the services rendered to M/s SAIL is erroneous. 4. On hearing the learned Counsel for the appellant, and on a reading of the order of the CESTAT it appears that the Tribunal was justified in invoking the provisions of Section 80 of the Finance Act while setting aside the order imposing penalty. The submission made on behalf of the appellant that for the relevant period, during which the assessee had not paid the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t liable to pay the service tax as the liability to pay service tax was fastened for the first time by insertion of the relevant provision in the Finance Act in the year 2002. The Tribunal also believed the case of the respondent assessee that the assessee was under a bona fide impression that since he was rendering the services to the public sector undertakings, the question of taxability may not arise. The findings recorded by the CESTAT are based on a proper appreciation of the submissions made on behalf of the respondent assessee and the findings cannot be lightly interfered with, in this Central Excise Appeal. It cannot be said in the circumstances of the case that the CESTAT could not have invoked the provisions of Section 80 of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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