2018 (9) TMI 829

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..... Balamurugan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are providing construction service and are registered with the department for Commercial or Industrial Construction Service on 16.12.2005 and did not get registered for Residential Complex Service. Show cause notice was issued demanding an amount of Rs. 9,34,810/- under the category of construction o....

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....ct and the Tribunal held that the activity undertaken by the appellant would fall under works contract service for the previous period from 16.6.2005 to 30.9.2007 vide Final Order No. 41509/2017 dated 3.8.2017. She submitted, however, the appellant is only contesting the penalty imposed under section 76 in the present appeal. It is her case that the entire service tax has been paid along with inte....

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.... the case of Elix Met Form Pvt. Ltd. Vs. Commissioner of Central Excise - 2017 (3) TMI 310. 3. Against this the ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that the appellants have not paid the service tax within the due date and penalty imposed under section 76 is legal and proper. 4. Heard both sides. 5. The ld. counsel for the appellant has submitte....