2014 (8) TMI 95

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....is a contractor who undertakes construction of building etc. The appellant was registered with the Service Tax Department and he was regularly paying Service Tax for the construction services rendered. The appellant also availed input services in the nature of Goods Transport Agency services while rendering the output services under the category of construction services. The appellant mainly const....

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.... are evident on the face of the show-cause notice served on the appellant on 24.4.2012 asking them to show cause as to why Service Tax along with interest should not be demanded and the equivalent amount already deposited be not appropriated towards the same, also why penalty should not be imposed under Sections 76, 77 & 78 of the Finance Act, 1994. The show-cause notice was adjudicated by Order-i....

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....ng its leviability and person liable to pay the same. Further, he relied on the provisions of Section 73(3) of the Finance Act, 1994, wherein it is provided that where any Service Tax has not been levied or paid, the person chargeable with the Service Tax may pay the amount of such Service Tax chargeable on the basis of his own ascertainment thereof or on the basis of tax ascertained by the Centra....

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....ed on payment of Service Tax and interest. Accordingly, he prays for allowing the appeal. 4. The learned Supdt. (AR) appearing for the Revenue supports the impugned order and states that the benefit of Circular dated 3.10.2007 is not available to the appellant in the facts and circumstances of the case, as the appellant has paid the Service Tax and interest only after issuing of show-cause noti....