2018 (6) TMI 660

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....C (AR) for the Respondent Per Bench Brief 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 deman....

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....cause notice as well as the order-in-original confirmed the demand under '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 t....

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....d is unwarranted and the same is set aside. The prayer of the appellant to permit the appellant to pay service tax for the period after 1.6.2007 under composition scheme under Service Tax Rules 2007 is only reasonable and is allowed. 8. In the result, the impugned order is modified to the extent of setting aside the demand prior to 1.6.2007 and set aside the penalty after the period 1.6.2....