2015 (12) TMI 606

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER The appellant assessee M/s. Surya Constructions, a partnership firm registered under Service Tax Registration No. ABDFS8832 J ST 001, for the service rendered by them under two categories viz., "Transport of Goods through Road" service and "Construction of Residential Complex" service. They were regularly paying service tax on the above two services and filing returns accordingly. In addi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5-TRU dated 27.07.2005 indicates permanent pipelines only. He further submits that since the appellant came to know that there will be liability, they paid the entire service tax along with interest on 05.10.2006, much before the issue of SCN dated 30.11.2006. The adjudicating authority imposed a penalty of Rs. 6,00,000/- under Section 78 of the Finance Act, 1994. The appellant assessee preferred ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als) and submits that he is right in upholding the order of the adjudicating authority. He also submits that had it not been for the department to detect these facts, it would not have come to light at all. 4. Heard both sides. On perusal of the records and the submissions made by the Ld. Counsel, I find that the scope of new tax entry though clarified by the CBSE Circular dated 27.07.2005, bri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shtriya Ispat Nigam Ltd. (supra) also the Bangalore Bench of this Tribunal held that penalty and interest not imposable and allowed the appeal. 5. By respectfully following the above decisions in the case of Mass Marketing & Advertising Services Pvt. Ltd. (supra) and Rashtriya Ispat Nigam Ltd. (supra) and having regard to the facts and circumstances of the present case that the appellant assess....