2018 (12) TMI 1536

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....air The issue involved in the present case is demand of Service Tax on Commercial or Industrial Construction Service. 2. Shri S.J. Vyas Ld. Counsel appearing on behalf of the appellant submits that the appellant is not contesting the service tax liability which was already paid, the interest was also subsequently paid. He placed copy of the challan for payment of interest. He submits the entire....

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....we find that the demand was raised on the basis of audit. The appellant have not denied the charges of non payment of service tax and immediately on pointing out by the audit, they paid the service tax and interest was also paid subsequently. In the SCN we will not filed in explicit charge for invocation extended period, therefore, there is no suppression of fact on their part. It is necessary to ....