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TMI Blog2018 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the given work, was taxable under the category of ‘Maintenance & Repair Services' - Held that:- In the absence of any mala fide, the longer period of limitation was not available - demand beyond the period of limitation is not sustainable. Consequently, penalties imposed under Section 76 and 77 are also not sustainable. Matter remanded to Original Adjudicating Authority for re-quantification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance Repair Services;. The said services were being provided by the appellant to M/s Simbhawli Sugar Ltd., Ghaziabad. In addition, Original Adjudicating Authority imposed penalty of identical amount under Section 78 of the Finance Act and of the same amount under Section 76 of the Act. On appeal against the above order Commissioner (Appeals) upheld the confirmation of service tax but red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed upon the appellant by observing as under:- Thus, I observe that since in this case there is neither the deliberate action of evading the tax on the part of the respondent-appellant and nor any mensrea or fraud or willful misstatement is present, hence the imposition of the equal penalty under Section 78, is not justified and thus liable to be set aside. Further, the imposition of simul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax, would not be aware of the service tax APPEAL No.ST/2680/2012-CU[DB] 3 liability. Inasmuch as the demand stands confirmed by invoking the longer period, we hold that the same is not sustainable but for the period falling within the limitation. 4. As such we set aside the demands beyond the normal period of limitation and remand the matter to the Original Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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