2018 (10) TMI 85

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....llant during the period from 01.07.2010 to 31.03.2012. The amount paid during adjudication proceedings was appropriated in the impugned order. Besides, penalties were also imposed on the appellant under section 77 and 78 of the Finance Act, 1994. 2. Heard both sides and perused the case records. 3. The learned Commissioner of Central Excise at paragraph 23 in the impugned order has discussed the facts of the case and admittance of service tax liability by the appellant. The learned Commissioner has observed that during the period from 01.07.2010 to 31.03.2012, the assessee had provided construction of residential complex service defined under Section 65 (30a) and Section 65 (91a) of the Act and that part of the service tax liability w....

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....tipulated time frame and can the benefit of Section 80 of the Act be extended for non-imposition of penalties. Thus, the relevant paragraphs recorded in the impugned order are extracted herein below:- "23.1(b) Further, I find that the assessee in their submissions have, interalia, contended that Service Tax levy on 'CRC' services was introduced from 16-06-2005, and the levy itself was under dispute for a long period; that the Government introduced a deeming provision with effect from 01-07-2010, by way of an explanation to the definition of 'CRC' services; that this deeming provision brought to force the levy of service tax on construction of residential complex and commercial/industrial constructions; that the CBEC also issued Circular ....