2024 (2) TMI 82

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....of commercial shopping complexes and construction work for government organizations and registered with Service Tax Commissionerate. During the audit conducted from October 2007 to September 2012, it was noticed that the appellant has not discharged service tax under Construction Services falling under Section 65(105)(zzq). It was observed by the department that appellant though paid service tax belatedly along with interest in November 2012, however they did not pay any penalty. A show cause notice dated 04.07.2014 was issued invoking extended period, proposing to recover, and appropriate the service tax with interest which has already been paid by the appellant and also proposing to impose penalty. After due process of law, the origina....

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....eal No. 922 of 2018 vide order dated 25.07.2018 wherein the decision of the Tribunal setting aside the penalty under Section 78 was upheld by the Hon'ble High Court. It is his submission that the said decision pertains to period subsequent to the present case. In the present case, the period is from October 2011 to September 2012 whereas the period involved in the matter that reached before the Hon'ble High Court was October 2012 to March 2013. It is submitted that decision of the Tribunal that there is no suppression of fact and penalty cannot be imposed has been upheld by the Hon'ble High Court for the subsequent period, i.e. October 2012 to March 2013. Therefore the allegation of suppression of fact for the earlier period cannot be susta....