2022 (9) TMI 946

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....ikumaran, AOR, Ms. Mounica Kasturi, Adv., Mr. Aditya Bhattacharya, Adv., Ms. Apeksha Mehta, Adv. ORDER 1. Feeling aggrieved and dissatisfied with the impugned order dated 17.12.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore (hereinafter referred to as the "Tribunal") by which the learned Tribunal has allowed the said appeal preferred by the respondent - assessee and has set aside the demand of service tax and also the demand of CENVAT credit irregularly availing/ wrongly utilizing, the Revenue has preferred the present appeal. 2. That the respondent - assessee is engaged in the activity of construction of Residential Apartment classfied under the taxable category of "Construction of Residential Comple....

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....they have failed to furnish the CENVAT Credit availed details and copies of Invoices/bills on the strength of which they availed CENVAT Credit. 3. A show-cause notice dated 05.05.2011 was issued upon the assessee by the Adjudicating Authority and the assessee was called upon to show cause why:- "i. the Service Tax (including Education Cess)amount of Rs. 5,56,15,882/- [Rupees Five Crore Fifty Six Lakh Fifteen Thousand Eight Hundred and Eighty Two only] for the period November 2006 to September 2010, as detailed in the Annexuxe-1 enclosed, should not be demanded and recovered from them under the proviso to Section 73(1) of the Act. ii. The CENVAT Credit of Rs. 1,73,85,377/- (Rupees One Crore Seventy Thr....

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....ons of Section 68 of the Act and the Rules made thereunder, vii. Penalty should not be imposed on them under the provisions of Section 77 of the Act for their failure to file the prescribed ST-3 return within prescribed due dates, in accordance with the provisions of Section 70 of the Act and the Rules made thereunder. viii. Penalty should not be imposed on them under Section 78 of the Act for their failure to intimate the Department the fact of having provided taxable service and the receipt of the taxable value thereof, mis4 declaring the taxable value in the ST-3 returns or failed to otherwise declare to the department the correct taxable value received thereof, service tax ....

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....I appropriate an amount of Rs. 48,84,111/- [Rupees Forty Eight Lakh Eighty Four Thousand One Hundred and Eleven only], paid subsequent to detection of non-payment of service tax towards the demand confirmed at Sl. No. (i) above. (v) confirm the demand of interest on the demands confirmed at Sl. No. (i) & (ii) above, under the provisions of Section 75 of the Act, for their failure to pay the service tax within the period prescribed under Section 68 of the Act, read with Rule 6 of the Rules, (vi) I impose Penalty of Rs.200/- (Rupees two hundred only) per day or @ 2°/o of the service tax, per month, whichever is higher from 18.04.2006, under section 76. However this penalty wi....

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....ithin THIRTY days of the receipt of this order." 5. Feeling aggrieved and dissatisfied with the order passed by the Adjudicating Authority, the assessee preferred the appeal before the learned Central Excise & Service Tax Appellate Tribunal. By the impugned order, the learned Tribunal has set aside the order passed by the Adjudicating Authority, which is the subject matter of present appeal. 6. We have heard Shri Vishesh Kalra, learned counsel appearing on behalf of the Revenue and Ms. Charanya Lakshmikumaran, learned counsel, appearing for the respondent-assessee. 7. At the outset, it is required to be noted that the dispute is primarily/mainly for the period post 2007. It is not disputed by&....