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TMI Blog2017 (12) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... should be allowed - the tax liability requires re-calculation by the Original Authority - matter on remand. Penalty - Held that: - the tender proceedings for this contract were initiated before the introduction of tax liability. The appellant, Central PSU, entered into an agreement with another Public Sector Undertaking to execute the work. They have taken registration immediately after being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction Service with reference to the contract executed for NTPC. Based on inquiry conducted by the officers of DGCEI in August, 2006, proceedings were initiated against the appellant for non-payment of service tax for the taxable activities undertaken by them. The impugned order adjudicated the case and held the appellants are liable to pay service tax of ₹ 2,42,06,567/- for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal. The Tribunal in 2015 (37) STR 1022 (Tribunal-Delhi) held that the appellants are eligible for abatement under Notification no.1/2006-ST. Reliance was placed on the decision of the Tribunal in Bhayana Builders Pvt. Ltd. 2013 (32) STR 49 (Tribunal-LB). Regarding penalty, ld. Counsel submitted that the tender proceedings culminated with the award of contract, initiated much befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant are eligible for payment of service tax after adjusting the said abatement. Accordingly, the tax liability requires re-calculation by the Original Authority. 7. Regarding the penalty, we agree with the appellant that the tender proceedings for this contract were initiated before the introduction of tax liability. The appellant, Central PSU, entered into an agreement with another ..... X X X X Extracts X X X X X X X X Extracts X X X X
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