2018 (7) TMI 177

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....ellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench Brief facts are that the appellant was issued Show Cause Notice proposing to demand service tax under the category of "Commercial or Industrial Construction Service" and also proposing to impose penalties. After due process of law, the original authority confirmed the service tax alongwith interest and imposed pe....

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....ces over and above the amount demanded in the SCN. The department vide letter dt. 24/2/2014 has confirmed that the appellant has discharged service tax and has also paid an excess amount to the tune of Rs. 1,30,000/-. At the time of hearing of stay petition as per direction of Tribunal, appellant filed undertaking by which it was undertaken that the balance amount can be adjusted towards correct d....

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....t, 1994. It is seen that the issue whether works contract services was liable to levy of service tax was contentious issue for a long time. Further the appellant had inadvertently deposited dues under wrong head which shows that there was no intention to evade payment of tax. Moreover, the issue and the period being immediately after 1/6/2007, taking all facts into consideration, we are of the vie....