CCE Vs. SAFAL CONSTRUCTION

JUDGEMENT

(1.) REVENUE filed this appeal against Order -in -Appeal passed by the Commissioner (Appeals) whereby penalty under Section 78 of the Finance Act, 1994 was set aside.

(2.) AFTER hearing both sides and on perusal of the records, it is seen that the respondents had provided service of Commercial or Industrial Construction. Tax was demanded for the period from 2005 to 2007 vide Show Cause Notice dated 6.9.2007. Original authority confirmed the demand of tax and imposed penalty under Section 76, 77 & 78 of the Act. Commissioner (Appeals) dropped the demand under Section 78.