2017 (12) TMI 1158

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....as found that the Appellant was undertaking construction of residential complex. The purchasers are paying the cost of apartments in the different stages of construction services received by them but no service tax was paid by the Appellant. In view of above allegation, a show cause notice dt. 24.12.2012 was issued to the Appellant for demand of service tax alongwith interest and imposition of penalty. It was also proposed to appropriate the demand and interest against the amount already deposited by the Appellant. The demands alongwith interest were confirmed against Appellant vide Order dt. 26.07.2013 and penalties under section 78 (1) and 77 (1) were also imposed. Hence the present appeal. 2. Shri Vinay Jain, C.A. appearing for the Ap....

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....ine reason for non- payment of service tax. Therefore we do not consider the case to be of deliberate non-payment of service tax. We find that in case of Trinity Developer supra on identical facts, the Tribunal held as under: - 4. We have gone through the rival submission. We find that in the instant case the facts of the decision in the case of SP Associates squarely apply as the period and the nature of service is almost identical in the case of SP Associates, following has been observed: 5. I have carefully considered the submissions made by both the sides. I find that the issue relates to the penalties imposed under Section 77 & 78 of the Finance Act due to non-payment of service tax in time on the services of construc....