2018 (9) TMI 377

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....Venkatachalam, Advocate for the Appellant Ms. T. Usha Devi, DC ( AR ) for the Respondent ORDER Per Bench Appellants are registered with the Service Tax Department under "Commercial and Industrial Construction Service". A Show Cause Notice dated 17.03.2011 was issued to them alleging that on verification of Income Tax TDS statement, the ST-3 return for the year 2007-08 revealed that the....

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....on, Show Cause Notice demanded an amount of Rs. 1,870/- as short payment of service tax for the period 2007-08 and Rs. 3,33,298/- for the wrongly availed abatement as well as CENVAT Credit on input services. After due process of law, the Original Authority confirmed the demand along with interest and imposed penalties which was upheld by the Commissioner (Appeals). Hence, the appellant is now befo....

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....the same in the books of accounts for which the Department has alleged short payment of service tax. 3.2 He adverted to the ST-3 returns for the relevant period and submitted that the appellant had disclosed in the ST-3 returns that they are availing the benefit of abatement as per Notification 01/2006 and had also furnished the details with regard to CENVAT Credit availed. In column 5A and 5B,....

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....abatement as per the Notification No. 01/2006 and also stated the details of the credit. It has not been stated that it is the credit that is pertaining to the service tax paid by sub-contractor, etc. Therefore, the contention of the appellant that they have not suppressed any facts cannot sustain. 5. Heard both sides. 6. The Ld. Counsel has mainly argued on the ground of limitation. The per....