2018 (7) TMI 1716

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....Jatin Mahajan, Advocate Present for the Respondent: Mr. A.K. Singh, D.R. ORDER PER: RACHNA GUPTA The appellant has filed the present Appeal being aggrieved of the Order of Commissioner (Appeals) bearing No. 2490 dated 25.06.2014. 2. The facts relevant for the purpose are that the appellant is engaged in rendering taxable services of commercial and industrial construction service and....

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....e interest of the same amount. Penalty, in addition, was imposed as mentioned in the said Order. The appellant challenged the said Order before the Commissioner (Appeals) who has confirmed the Order of the original Adjudicating Authority and hence the present Appeal. 3. We have heard Shri Jatin Mahajan, Advocate for the appellant and Shri A.K. Singh, Ld. DR for the Department. 4. The appella....

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....ayed to be rejected. 6. After hearing both the Counsels, we are of the considered opinion as follows:- (a) Since the appellant himself has conceded about his liability, we opine that no adjudication qua the same at all is required. From the documents on record, it is apparent that the moment the liability of the appellant under Section 65 (90a) was brought to his notice, the appellant, despi....

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....tion of penalty, the Hon'ble Supreme Court in the case of P.K. Hospitality Service Pvt. Ltd. vs Union of India 2012 (26) STR J 142 (S.C.) has stayed the collection of service tax on the rental arrangement service till 31.09.2011 however, had clarified that there is no stay of imposition of service tax under Sub-Clause zzzz of Section 65(105) read with Section 66 of the Act in so far as the future ....