2018 (2) TMI 146

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....R The miscellaneous application stands filed by the Revenue for changing the respondent's name and address in the appeal filed by M/s. Diamond Dicor. With the re-organization of the department, the appellant now falls under the jurisdiction of the new Principal Commissioner of GST & Central Excise and accordingly the request. In view of the above, the respondent's name is replaced as u....

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....tion Services and accordingly raised a demand of Rs. 13,00,000/- approximately for the period 16.05.2005 to 31.03.2009. The said demand was proposed under Commercial construction service till 01.06.2007 and thereafter under the Works Contract category. The demand was confirmed by the original adjudicating authority along with confirmation of interest and imposition of penalty. 4. On appeal, the....

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....ro Ltd. - 2015-TIOL-187-SC vide which the minority order of the Tribunal was reversed and the law was held in favour of the assesses. Ld. Consultant has drawn my attention to various decisions of the Tribunal where in similar circumstances penalties were set aside. I take note of the Tribunals decision in the following cases:- i) M/s. B.R. Kohil Construction Pvt. Ltd. Vs. CST, N. Delhi - 2017 -....