2018 (10) TMI 1072

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.... This is an appeal filed against order-in-appeal No. MUM/DGPM/WRU/APP-54/17-18 dated 27.3.2018 passed by Principal Additional Director General, DGPM, Customs & Central Tax, WRU, Mumbai. 2. Briefly stated the facts of the case are that the appellants are engaged in providing the service of construction of residential complex service during the relevant period. The show cause cum demand notice ....

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.... issuance of the show cause notice, the entire amount of service tax of Rs. 8,27,234/- along with interest of Rs. 1,54,093/- had been disbursed by them. It is his contention that therefore imposition of penalty equal to the amount of service tax under Section 78 of the Finance Act, 1994 is unwarranted and hence liable to be set aside. In any case, the appellants are entitled to discharge 25% of th....

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....Per contra, learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). 5. I find that undisputedly, the appellant had though rendered taxable services under the category of construction of residential complex service during the relevant period 1.7.2010 to 30.6.2012, but failed to discharge appropriate service tax in time and also failed to furnish periodical ST-3 ....

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....ious persons, wrong entry and thereafter correction in their books of account etc., I find that both the authorities below have not addressed on the defence advanced by the appellant. Therefore, to ascertain the correctness of the claim of the appellant, the matter needs to be remanded to the adjudicating authority. The adjudicating authority would consider the plea of the appellant and the eviden....