2019 (11) TMI 1336

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....MEMBER (TECHNICAL) Mr P. Rama Krishna, Adv for the Assessee. Mr A.V.L.N. Chary, A.R. for the Respondent. ORDER PER: SULEKHA BEEVI C.S. Brief facts are that appellant is a proprietary concern and registered with the service tax department for construction services. They were issued a show-cause notice alleging short payment of service tax under Commercial or Industrial Construction S....

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....ices, the learned counsel submitted that the appellant has filed ST-3 returns for the year 2007-08 on 23.04.2008. During the period service tax on Works Contract Service was payable at the rate of 2% and the amount has been correctly calculated and paid by the appellant. In the Show-cause notice, the department proposed to apply 4.12% rate, has confirmed the same after adjudication. The appellant ....