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TMI Blog2018 (12) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ed dam. From the records, it is clear that they have failed to discharge Service Tax continuously for the period 2007-2008 to 2010-2011 even though they have rendered taxable services under the category of Construction Services - both the authorities below have rightly imposed and upheld penalty under section 78 of the Finance Act, 1994. The impugned order is modified to this extent and appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aj Enery claiming it to be in relation to construction of a dam. But, they have constructed power house building near the dam which cannot be considered as construction of dam, accordingly, a demand notice was issued to them for recovery of the Service Tax of ₹ 4,51,958/ - with interest and penalty. On adjudication the demand was confirmed with interest and penalty. Aggrieved by the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder. 4. Learned AR for the Revenue submits that the appellant could not produce any evidence to show that during the relevant period they have executed works contract in respect of dam. It is his contention that construction of Power House near the Dam could not be considered as construction of dam. Accordingly, the amount of Service Tax payable on such construction services has been rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly imposed and upheld penalty under section 78 of the Finance Act, 1994. However, we find that the appellant was not allowed to discharge 25% of the penalty imposed under section 78 of the Finance Act, 1994, which they are entitled to subject to fulfillment of conditions laid down under the said provision. The impugned order is modified to this extent and appeal is partly allowed to the said exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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