TaxTMI 
TaxTMI 
2018 (11) TMI 750
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....intendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 22/12/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly, the facts of the present case are that the appellants are engaged in providing taxable services classifiable under construction of reside....
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.... penalties. Thereafter a show-cause notice was issued demanding service tax amount of Rs. 18,60,366/- along with interest and penalties. Appellant filed reply to the show-cause notice inter alia submitting that the actual service tax payable by them was Rs. 18,49,462/- as detailed in the computation sheet and they have paid the said amount much before the issuance of show-cause notice and prayed t....
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.... Tax (Determination of Value)Rules, 2006 with retrospective effect providing for exclusion of cost or value in goods and land or undivided share in the taxable value for the period from 1st July 2010 to 30th June 2012. Further as per the said amending section, it was provided that "... no act or omission on the part of any person shall be punishable as an offence which would not have been punishab....
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....l of the material on record and the various decisions relied upon by the appellant cited supra, I find that the appellant has paid the entire service tax before the issuance of show-cause notice and further I find that the Central Government brought amendment in Section 129 and amended Rule 2A with retrospective effect and also provided that no person should be punished for an offence which would ....