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TMI Blog2020 (4) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed that WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of the matter, it is found that there is no contumacious conduct on the part of the appellant and accordingly, the penalty under section 78 section 77 is set aside - the corrigendum was issued beyond jurisdiction, and is a nonest in law. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 2969 of 2011 and Service Tax Appeal No. 3112 of 2011 - A/30846-30847/2020 - Dated:- 4-3-2020 - HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Appearance Shri R. Muralidhar Shri B. Seetharamaiah, Advocates for the assessee. Shri A. Rangadham, Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct at Durgapur Kahalgaon wherein the ultimate principals are PSUs. It appeared to the revenue that the assessee had received amount of ₹ 5,85,94,195/- during 2008-09 towards the said works as mobilization advance and they are liable to pay service tax on such mobilization advance. The partner also informed that they have undertaken construction of wagon tipper, a civil structure for ECMM Pvt Ltd at Kahalgaon and site preparation work for Vestas Wind Technology India Pvt Ltd. Although they had disclosed turnover with respect to projects at Durgapur Kahalgaon achieved, as evidenced by their running bills in their returns but however, did not pay service tax under mistaken belief or inadvertently. However, the partner agreed to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant, and accordingly, the appellant prays for setting aside of penalty under section 78 section 77. The appellant also relies on the judgment of P. Siva Prasad [2019 (27) GSTL (233)] wherein under the facts and circumstances that the assessee had not even taken registration but on being pointed out so by the revenue cooperated with the department, took registration and deposited service tax along with interest. This tribunal held that the allegation of willful misstatement/ suppression of facts and contravention of provisions of law is not substantiated. Accordingly, the penalty under section 78 was found fit to be set aside. 6. Learned Authorized Representative for revenue would rely on the impugned order and further states th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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