Penalty Set Aside as Service Tax Was Paid Before SCN Issuance: CESTAT Bangalore

Superintending Engineer Harbour Engineering Department Vs Commissioner of Central Excise (CESTAT Bangalore) In Superintending Engineer Harbour Engineering Department Vs Commissioner of Central Excise, the CESTAT Bangalore examined service tax liability arising from a Government-funded coastal protection and construction project executed through a foreign company for the Government of Kerala. The appellant, belonging to the Harbour Engineering Department, Government of Kerala, supervised and coordinated projects relating to rehabilitation, coastal protection, and construction funded through Gov...