2015 (12) TMI 1008

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....: The brief facts of the case are that the appellants are holders of service tax registration under the category "Commercial or Industrial Construction/Works Contract" service. On scrutiny of the ST3 return for the half year ending 30.09.2007 & 31.03.2008, it was noticed that the assessee classified the taxable service under the category of 'Commercial or Industrial Construction' up to 31....

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....on Scheme for payment of Service Tax) Rules 2007 and that thereby they short paid Rs. 4,29,487/- being the differential service tax along with education cess and secondary & higher education cess. 2. Proceedings were initiated which communicated in the order-in-original confirming demand of service tax. However, the adjudicating authority waived penalty under Sections 76, 77 and 78 of Finance Act....

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....w or revise the discretionary powers exercised by the original adjudicating authority under Section 80 of the act. He relies upon the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore II Vs. Sunitha Shetty [2006 (3) S.T.R. 404 (Kar.)] and in the case of CST, Bangalore Vs. Handimann Services Ltd. [2011 (24) STR 641 (Kar.)] and the decision of this Tribunal in the cas....