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TMI Blog2018 (8) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax - Service of residential quarters for State Intelligence Bureau and road construction - Held that:- Road construction is clearly excluded from the purview of service tax under the service of industrial or commercial construction - As regard the levy of service tax on residential quarters construction was for State Intelligence Bureau, this construction being for Government and for the residential purpose cannot be treated as Commercial or Industrial construction - demand set aside. Appeal dismissed - decided against Revenue. - Appeal No.: ST/331, 333, 335-336/2009-DB - A/11498-11501/2018 - Dated:- 25-7-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) For Appellant(s)/Revenue: Sh. P.V. Sheth (Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplex for State Intelligence Bureau. He submits that the appellants are contesting the penalties imposed under section 78. He submits that the major part of the demand is related to the construction work done for Indian Oil Corporation Ltd. for constructing their retail outlet. The appellant have had the bonafide belief that as per the advice given by M/s IOCL that the construction of retail outlet is not taxable. Under that bonafide belief, the appellant have not discharged the service tax in time. Therefore, the appellant have made out the case for waiver of penalties which were imposed under section 76, 77 78 in terms of section 80. He further submits that as regard the department s appeal, the levy of service tax in the respect of roa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch construction. Hence, the demand was wrongly dropped. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the appellant is not pressing for the issue of levy of service tax on industrial or commercial construction services except the service of residential quarters for State Intelligence Bureau and road construction. The assessee has strongly contested the penalty on the ground of their bonafide belief. In this regard, we find that the appellant was advised by IOCL that the construction of retail outlet was not taxable, because of this reason they have not paid the service tax. Moreover, the assessees have not suppressed the fact as much as the transactions of construction which a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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