2016 (9) TMI 741

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.... Singh, Advocate for the Appellants Ms. Suchitra Sharma, AR for the Respondent ORDER After hearing both sides duly represented by Shri Jitender Singh, learned Advocate appearing for the appellant and Ms Suchitra Sharma, learned DR appearing for the Revenue, we find that the appellants are engaged in providing commercial or industrial construction services. They were duly registered with t....

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....in various subsequent decisions of the Tribunal. One such reference can be made to the Tribunal's decision in the case of Ahclon Builders & Developments Pvt. Ltd. vs. CCE & ST, Surat I [2016 (32) STR 245 (Tri-Del)].   We find that the issue on the said point is no longer res integra. As such, the Revenue's stand and the confirmation of demand on the said count cannot be upheld....

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....same should be set aside. 4. Countering the above plea of the learned advocate, Ms. Suchitra Sharma, learned AR appearing for the Revenue, submits that the appellant was registered service tax payee and were duly filing the return for the previous two financial years. As such, it can be safely concluded that the appellant was aware of his liability to pay service tax. During the subsequent fina....

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....te. Admittedly, the appellant was   registered with the Service Tax department and was duly discharging its service tax for the previous financial years and as such, was aware of the his legal obligation to discharge the service tax in respect of construction activities undertaken by him. Non-receipt of amount of service tax from his client cannot be adopted as a excuse for non-payment o....