2019 (4) TMI 439

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..... Commissioner/AR ORDER PER: P.V. SUBBA RAO. 1. This appeal is filed against Order-in-Original No. 20/2010-ST dated 31.03.2010. 2. The period of dispute in this case is from 2005-06 to 2008-09 (up to 31.12.2008). 3. The facts of the case in brief are that the appellants were engaged in the construction of residential complex services and site formation/ works contract services during the rele....

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.... interest immediately even before the issue of show cause notice. It is not in dispute that they have paid the service tax along with interest and are not contesting the same. However, the show cause notice was issued and in the Order-in-Original demands were confirmed and amounts paid by them were appropriated towards them and penalties were imposed under Sec.77 & 78 of the Finance Act, 1994. The....

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....n the appeal the appellant has had contested the demands as well, learned counsel for the appellant during the hearing has confirmed they are only contesting the imposition of penalties. We take note of the fact that the appellant has paid the entire service tax along with interest as and when pointed out and has also fully cooperated with the investigation by providing whatever information was so....