2018 (2) TMI 1617

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....e the issue involved in all the three appeals is identical and there is a common impugned order, therefore all the appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that the investigation conducted by the officers of Anti Evasion Section of the department revealed that the appellants were engaged in providing taxable services under the category of 'construction of residential complex service' as defined in Section 65(91a) and Section 65(105)(zzzh) of the Finance Act, 1994 with effect from 1.7.2010 for which they were liable to pay service tax. It appeared that the appellants had neither obtained the service tax registration nor paid the service tax and had also not filed the periodical ST-3 ....

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....cial precedent and the provisions of the law. He further submitted that the appellants have paid the service tax and interest as per the provisions of the law in spite of the fact that they have not collected the same from the customers till the date of payment. He further submitted that once the service tax is paid along with interest before issuance of show cause notice, then as per the provisions of Section 73(3) of the Finance Act, the Revenue is not supposed to issue show cause notices, but in spite of that the show cause notices were issued. He further submitted that there was no willful intention to evade the payment of tax. He further submitted that they had a bona fide belief that they are not liable to pay service tax and as soon ....