2017 (1) TMI 1239

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....eph, Advocates, For the respondent Per : S.S GARG The Department has filed the present appeal directed against the impugned order dated 16.3.2016 passed by the Commissioner (A) vide he has allowed the appeal of the assessee. 2. Briefly the facts of the case are that the respondent is registered under the Service Tax registration under the category of commercial and industrial construction....

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.... The original authority vide Order-in-Original confirmed demand along with interest and also imposed penalty under Section 76, 77 and 78 of the Finance Act and also appropriated the amount and interest paid by the assessee during the course of investigation. Aggrieved by the said order, the assessee filed appeal before the Commissioner (A) and the Commissioner (A) while disposing the appeal observ....

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....and perused the records. 4. Learned AR submitted that in the impugned order, the Commissioner (A) while giving the benefit of Section 80 to the assessee has not discussed any reasonable cause of failure for invoking Section 80. She further submitted that the decision referred by the Commissioner (A) to hold that no service tax is payable on the construction for commercial or industrial complex ....