2018 (1) TMI 213

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....lip Shinde, Asstt. Commissioner(A.R.) for the Respondent ORDER Per: Ramesh Nair The fact of the case is that the Appellant is engaged in providing services of "Construction of Residential Complex Service" since 01.07.2010. They were issued show cause notice dt. 08.02.2013 that they were not discharging service tax liability on such service which came into tax net w.e.f 01.07.2010. Accordi....

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....ged the levy on analogus grounds but the Mumbai High Court vide decision as reported in 2012 (34) STT 384 held that levy was correct. He submits that the service tax alongwith interest was deposited before issue of show cause notice, hence looking to the facts of the case no penalty be imposed. He placed reliance on the orders in case of C.C.E & ST., LTU, Banglore Vs. Adecco Flexoline Workforce So....

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.... Petitions. We find that in case of G.S Promoters and Mahrashtra Housing Chamber society also the petitions were dismissed leading to levy of tax. We find that in the present case the officers visited the Appellant's premises on 19.02.2011 and the Appellant sought registration and deposited the service tax in February and April 2012. The show cause notice dt. 08.12.2013 was issued thereafter. The ....

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....ase in hand and no show cause notice should have been issued after deposit of service tax and interest thereupon. Also the levy itself was challenged by the assessees in the High Courts and no malafide intention or suppression on behalf of the Appellant can be alleged. We therefore do not find any reason to impose penalty under section 77 and 78 of the Finance Act, 1994 upon the Appellant. 6. W....