2012 (5) TMI 218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant is engaged in providing Commercial & Industrial Construction service and on being pointed out that there was non-payment of Service Tax, the appellant deposited an amount of Rs.10 lakhs to cover the payment of Service Tax, interest and 25% of Service Tax amount due to the Department. After 3 years, a Show Cause Notice was issued to the appellant on the ground that the appellant had not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngle issue is involved, the matter is taken up for final hearing, after waiving the requirement of pre-deposit.   2. Ld.Chartered Accountant, relies upon the following decisions in support of his submission that penalty confirmed under Section 76, should not have been imposed on the appellant:-   i) M/s Landmark Automobiles Vs. CST Ahmedabad Order No.A/244/WZB/AHD/2012, dt.17.01.20....