TaxTMI 
TaxTMI 
2023 (9) TMI 521
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....ing service tax after availing the benefit of Notification No. 01/2006-ST dated 01.03.2006 wherein the abatement of 67% of the value has been availed by the appellant while paying service tax. During enquiry initiated by the department, the department has detected that the appellant has been engaged in 'painting service' which are covered under 'completion and finishing service' in relation to building or civil structures and sub-clause (b) of Clause (30a) of Section 65 of Finance Act, 1994 which has specifically mentions that "Painting Services" are covered under Completion and Finishing Services" in relation to construction of residential complex service. A show cause notice was issued demanding service tax of Rs. 55,08,924/- under Sectio....
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.... 3. We have also heard the learned AR who has reiterated the findings of the order-in-original. 4. Having heard both the sides and on perusal of record of the appeal, we find that the appellant has regularly been filing ST-3 returns. Learned advocate took us to the contents of ST-3 return which have been submitted by the appellant from 2008-09 to 2012-13. We find that the appellant have regularly being declaring their service activity correctly in the return. They have also been claiming the benefit of Notification No. 1/2006-ST dated 01.03.2006. The amount of taxable value for the service tax has also been declared by them correctly after availing abatement as per Notification No. 1/2006-ST. The Adjudicating Authority in the impugned ....
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....ince the elements of fraud, mis-statement or suppression of facts etc. with an intent to evade service tax are not present in the matter therefore, we are of the view that penalty under Section 78 of the Finance Act, 1994 is not imposable in this case. Accordingly, the penalty imposed in the impugned order-in-original under Section 78 of the Finance Act, 1994 against the appellant is set-aside. 7. In view of the above we set-aside the demand for the extended time proviso under Section 73 of the Finance Act, 1994. The demand for the normal period is confirmed. The appeal is partly allowed in the above manner. (Pronounced in the open court on 11.09.2023) ============= Document 1 गीतांजलि ....
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....rvice provider; or (i) a service recoiver liable to make payment of service tax B Sub-clause No. of clause (105) of section 65 (Please see instructions) C1 Has the assessee availed benefit of any exemption notification (Y/N) C2 If reply to column "C1" is 'yes', please furnish notification Nos. D If abatement is claimed as per notification No. 1/2006-ST, please furnish Sr. No. in the notification under which such abatement is claimed E1 Whether provisionally assessed (Y/N) N E2 Prov. assessment order No. (if any) Plot No. 321/15, 40 Shed Area, GIDC„VAPI - 396 195. Tel.: 2423426 ন - For Scaria Thomas & Co. 8ì¼. Proprietor Document 2 Caratuites® FORM ST-3 [Return under S....
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....t of service tax Sub-clause No. of clause (105) of section 65 (Please see instructions) Has the assessee availed benefit of any exemption notification (Y/N) At reply to column "C1" is yes, please fumish notification Nos. abatement is claimed as per notification No. 1/2006-ST, please furnish Sr. No. in the notification under which such abatement is claimed EWhether provisionally assessed (Y/N) 2 E2 Prov. assessment order No. NA (if any) No. 321/15, 40 Shed Area, GIDC, VAPI-396 195. Tel.: 2423426 For Scaria Thomas & Co. Proprietor Document 3 pirciviles FORM ST 3 [Return under Section 70 of the Finance Act, 1994] (Please see the instructions carefully before filling the form) ORIGINAL/REVISED R....