Penalty imposed without verifying Service Tax Payment documents – CESTAT directs reconsideration

Nandji Mishra Vs Commissioner of Central Excise (CESTAT Chandigarh) Facts – Nandji Mishra, the appellant assessee was a contractor to the Government Departments and is engaged in providing services relating to the construction and maintenance of roads, buildings, and bridges.  The assessee appealed against the order passed by the Commissioner for confirming the service tax demanded along with interest and imposed penalties as the Service Tax on “Management, Maintenance or Repair Service” related to non-commercial Government buildings had been exempted by insertion of Section 98 of F...