9911796707
TMI Blog2017 (9) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liability arises. In my view, appellant has made out a case for invoking the provisions of Section 80 of Finance Act, 1994 - penalties set aside - appeal allowed - decided in favor of appellant. - ST/1737/2012-SM - Final Order No. 21234 / 2017 - Dated:- 31-7-2017 - Shri M. V. Ravindran, Judicial Member Mr. Cheriyan Punnoose, Advocate For the Appellant Mr. Parasivamurthy.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of storage sheds, supply of manpower, etc. Having successfully won the contract for rendering such services, appellant received a consideration from M/s. Lanco Infratech Ltd. for the services rendered. On intelligence that the appellant has not discharged the service tax liability on the amount received, appellant s premises were visited by the officers and on completion of the investigation, show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articipated in the tender for the works contract for the activities of construction of roads and peripheral works, was under the impression that the service tax liability does not arise on the activity of construction of roads and other peripheral activities. He submits that as regards manpower supply, there is an error on the part of the appellant in not discharging the service tax liability with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by both sides, I find that there is no dispute as to the fact that the activity undertaken by the appellant is under works contract. The adjudicating authority in the Order-in-Original in paragraph 21 specifically records that on perusal of work orders indicate that the appellants were undertaking construction of roads and drains and that the activities of the appellant is construction of culver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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