2016 (1) TMI 1272

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....RDER R. K. Singh (Technical Member) Appeal has been filed against order-in-original dated 31.3.2011 in terms of which service tax demand of Rs. 2,37,11,766/- was confirmed for the period 1.10.2004 to 30.9.2008 along with interest and penalties on the ground that the appellant provided service of construction service/commercial or industrial construction service but did not pay service tax th....

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.... of both sides. At the very outset, it is pertinent to mention that in the light of Supreme Court decision in the case of CCE Vs. M/s Larsen & Toubro Ltd. 2015-TIOL-187-SC-ST no service tax is leviable for the period prior to 1.6.2007 as construction was done as part of the works contract involving material. However, private educational institutions cannot be said to be non-commercial in nature on....

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....e Finance Act, 1994. Perusal of the said para clearly reveals that there is no allegation of suppression of facts or wilful misstatement with intent to evade payment of service tax. This paragraph only states that the assessee had not disclosed the facts to the department earlier regarding non-payment of service tax. It does not allege that such non-disclosure was with intention to evade servic....