2023 (10) TMI 500

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....res, construction of residential complex service' i.e. 'works contract services' and is registered with the Service Tax Department vide STC No.AAZFA7946GSD001. The appellant has regularly filed Service Tax Returns with payment of admitted service tax, i.e. ST-3 Returns (along with Challans of Service Tax payment) for the following periods :- F.Y. Period Due date Filed on -  Delay Exhibit 2014-15 Apr. to Sept. 2014 25.10.2014 12.10.2014 13 days prior Exhibit 2 Oct. to Mar., 2015 25.4.2015 27.04.2015   2 days delay Exhibit 3 2015-16 Apr. to Sept. 2015 25.10.2015 12.10.2015 13 days prior Exhibit 4 Oct. to Mar., 2016 29.04.2016 02.05.2016   4 days delay Exhibit 5 2016-17 Apr. to Sept. ....

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....784/- (Turnover), in the column of gross amount by mistake, and after taking abatement of 67% on this composite service Rs.53,47,784/-, on balance Rs.26,33,989/-, on which the service tax liability works out to Rs.3,25,561/- @ 12.36%, was discharged by us, which is already mentioned in H-1 Section of Para-H and the said challan, is enclosed for your perusal as an evidence for payment. Hence, it is requested to kindly verify and drop the proceedings initiated for scrutiny, in the light of submission made above & oblige." 6. That, on the basis of subsequent audit of records of the appellant, conducted for the period 'F.Y. 2014-15 to 2017-18 (up to June' 2017), Show cause notice dated 19.09.2019 by the Additional Commissioner (Audit), Bhopal ....

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.... commercial/industrial construction nor any objection was raised regarding the quantum of abatement for the material component. It was also only in the subsequent audit in the year 2019 that the Revenue changed its opinion and stated that the classification should have been under 'Works contract service' and abatement should not have been taken more than 60%. The Commissioner (Appeals) framed the issues to be decided as :- (i) Whether the demand for the period 2014-2015 and 2015- 2016 is barred by limitation and (ii) Whether the service tax demand is liable to be reduced by Rs.27,670/- for the period April, 2016 to June, 2017. 9. Taking notice that the appellant have suo moto discharged the service tax alleged short paid for the period....