2016 (12) TMI 1643

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..... position of penalty u/s 76 is also not justified. Section 76 provides, where any service tax has not been paid for any reason, other than the reason of fraud or collusion etc., the person who has been served the notice under Section 73(1) of the said Act shall, in addition to the service tax and interest specified in the notice, be also liable to pay penalty - In the present case, the appellant pa .....

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..... appellant, submitted that the appellant is engaged in providing Commercial or Industrial Construction Services falling under the category of taxable services as defined in Section 65(25b) under chapter V of Finance Act, 1994 and they were mainly providing services to NTPC, Barh, Patna. Ld. Advocate further submits that the demand is barred by limitation since the period of dispute is from 23.03 .....

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..... x liabilities on the work rendered by them. I also find merit in the submission of the Appellant which is also true as per the records of the case, that they have already paid total ₹ 15,85,771/- during investigation of the case and before issuance of the Show cause notice. This amount, though short as per the amount demanded in the Show cause notice, could not be paid by them due to retriev .....

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..... 377; 15,85,771/- during investigation of the case and before issuance of the Show cause notice. This amount, though short as per the amount demanded in the Show cause notice, could not be paid by them due to retrieving of the various documents/invoices etc. which may be termed as inadvertent on the part of the Appellant. I find that the Commissioner (Appeal) categorically observed that there .....

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..... how Cause Notice and therefore, penalty under Section 76 cannot be sustained. 6. In view of the above discussions, the impugned order is modified to the extent that penalty imposed under Section 76 is set aside and penalty imposed under Section 77 is upheld. The appeal is partly allowed in the above terms. (Order portion already pronounced in the Open Court) - - TaxTMI - TMITax - Servi .....

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