2018 (8) TMI 1586

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....ADC (AR) for the Respondent. ORDER Per Bench At the time of hearing the Ld. Counsel Shri S. Viswanathan appearing on behalf of the appellant submitted that the appellant is contesting the penalty imposed in the present appeal. 2. Brief facts are that the appellant was engaged in construction of commercial building and was issued SCN demanding service tax under "Commercial or Industrial....

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....et the benefit of cum-tax. That in reality the appellant has not collected any service tax separately. That the failure to discharge service tax was only because the issue was under much confusion and being an interpretational issue, he pleaded that the penalty imposed under Section 78 may be set aside. 4. The Ld. AR, Shri A. Cletus, ADC, supported the findings in the impugned order. He stresse....

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....irculars No. 108/09-ST dated 29.01.2009 clarifying the aspect of liability to service tax in the case of Joint Development of land. The decision rendered by the Hon'ble Guwahati High Court in the case of Magus Construction Pvt. Ltd. Vs. UOI - 2008 (11) S.T.R. 225 (Gau.), was also prevailing the field. There is no evidence adduced by the department to establish that the appellants are guilty of sup....