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TMI Blog2018 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ary The present appeal is filed by the appellant against Order-in-Appeal No. 562-ST/APPL/KNP/2010 dated 29/10/2010 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. The issue in this appeal filed by the appellant, a provider of services under the category Erection, Commissioning and Installation, is that whether service tax of Rs. 16,767/- have been rightly demanded for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 06th October, 2009, for the extended period 2004-05 to 2007-08, it was alleged that the appellant, a proprietorship firm, having service tax registration, is not paying service tax, in respect of work during the year 2004-05 with M/s Reliance Communication Limited, as regards construction of Tower, for gross amount of Rs. 64,466/- during the year 2007-08 and have paid service tax for provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute in this appeal is regarding levy of service tax on the work done with Railways and the imposition of penalty under Section 76 and 77 of the Finance Act. 5. Heard learned A.R. for revenue, who have supported the impugned order. 6. Having considered the rival contentions, I find that the demand for the year 2004-08 totaling Rs. 57,718/- is not sustainable, in view of the specific exemption w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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