2016 (11) TMI 1290

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....ndent Per Archana Wadhwa: As per facts on record, service tax to the extent of Rs. 15,11,120/- stands confirmed against the appellant under the construction of residential complex services for the period 01.07.2010 - 31.03.2012 along with confirmation of interest and imposition of penalty. In addition, an amount of Rs. 1,52,712/- stands confirmed for the period prior to 01.07.2010, when the ....

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....ong with interest of Rs. 1,02,722/-. 3. Consequently a show cause notice was issued to them on 26.12.2012 proposing to confirm the service tax along with interest and imposition of penalties. The said show cause notice culminated into an order passed by the original adjudicating authority and upheld by commissioner (A). Hence the present appeal. 4. I have heard Shri Pankaj Sethi, CA for the ....

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....nged before the Hon'ble High Court of Bombay, who upheld the same in the case of Maharashtra Chamber of Housing Industry Vs. UOI-2012 (25) STR 305 (Bom.). As such it is their contention that there was confusion in the field and it was it was on that account that tax was not been paid.  As regards tax of Rs. 2,52,715/- collected by the appellant from the customers but not deposited with the....

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....ld come into play, thus not requiring any issuance of show cause notice. As such I find no justifiable reasons to impose penalty upon the assessee. Accordingly while confirming tax already paid along with interest I set aside the penalty imposed on the said count. 7. As regards amount of Rs. 2,52,715/- which appellant collected from their customs for the period 2007-08, the same also stands pai....