2018 (6) TMI 660

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....f facts are that on scrutiny of documents and statements recorded, it was noticed that the appellant had rendered 'Commercial or Industrial Construction Service' to BSNL and had not discharged service tax on the said services for the period 2006 - 07 and 2007 - 08. After due process of law, the original authority confirmed the demand of service tax of Rs. 96,588/- being the service tax pay....

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.... 'Commercial or Industrial Construction Service'. He submitted that the issue whether the said activity was leviable to service tax was under much dispute and the issue had travelled upto the Hon'ble Supreme Court. Being an interpretational issue, penalties imposed may be set aside. The ld. counsel also submitted that the appellant may be given an opportunity to pay the demand of servi....