TMI Blog2022 (9) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax under various categories of services. One of the issue was whether the amount that has to be paid under works contract services was to be treated as original works or maintenance work. Other issue was whether the tax has to be paid under manpower supply services or works contract service. It is seen that there are interpretational issues. There is no iota of evidence adduced by the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Sridevi Tritula, ADC (AR) for the Respondent ORDER Brief facts are that the appellant which is an undertaking of the State Government of Tamil Nadu are engaged in activities in the nature of acquisition of land, development of industrial complexes / parks / work centres etc. They are registered with the Service Tax Commissionerate also. During the time of audit, it was found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts maintained by the appellant. There is no evidence adduced by the department so as to prove that the appellant has suppressed facts with intent to evade payment of service tax. The entire issue was with regard to classification of various services and also the payment of tax in respect to these categories of services. The appellant has accepted the demand and paid up the entire demand along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The appellant is contesting only the penalties imposed under sec. 78 of the Finance Act, 1994. It is brought out from facts and evidences that the Show Cause Notice has been issued pursuant to the periodical audit conducted by the department. The appellant has accepted the demand with regard to non-payment of service tax under various categories of services. One of the issue was whether the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) b. Gita Enterprises Vs. Commissioner of Customs and Central Excise reported in 2017-TIOL-761-CESTAT-HYD c. Kerala Co-operative Deposit Guarantee Fund Board Vs. CCE reported in 2020 (2) TMI 569 CESTAT Bangalore 7. From the foregoing, I am of the view that all the penalties imposed under section 78 requires to be set aside which I hereby do. The impugned order is modified to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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