2014 (10) TMI 517

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....(AR), for the Respondent. ORDER The appellant undertook maintenance and repair of roads during the period April, 2008 to 31st March, 2009. They were not collecting service tax on such activity and remitting to Government during the said period. On audit of the books of account of the appellant in Aug., 2009, the departmental officers pointed out that such activities would attract service tax....

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....r Welfare Fund in terms of Section 73A(6) of the Finance Act, 1994. Further the demand for interest of Rs. 1,21,011/- was confirmed against the appellant. Aggrieved by the order, the appellant filed appeal with Commissioner (Appeals). The Commissioner (Appeals) modified the order of crediting the money to Consumer Welfare Fund and ordered that the amount shall be restored to the government account....

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....erest demanded is maintainable. 4. As a rejoinder, the consultant for the appellant submits that the dates of 16-9-2008 and 3-10-2008 were the dates on which the contract amounts were realized including service tax and the service tax amount was collected only on 1-10-2009 and the same was remitted on 5-10-2009 and there was no delay in remitting tax. At any rate, when the appellant did no....