2024 (4) TMI 680

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....appeal filed by appellant. 2. The appellant is registered with the Service Tax department for providing 'works contract service'. Receiving intelligence that the appellant was not paying service tax correctly, the officers of the preventive branch of the Commissionerate visited the appellant on 26.3.2009 to investigate the matter. During investigation, the appellant in its letters admitted that it had failed to pay service tax in respect of the taxable service rendered to M/s. Abhishek Industries, Budhani during 2007-08 and 2008-09. 3. The appellant paid the service tax on this service amounting to Rs.5,67,282/- along with interest. It was also noticed that the appellant had not filed ST-3 returns for the period April 2007 to March 2009. ....

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.... aside; and (vi) The impugned order may be set aside and the appeal may be allowed. Submissions by the department 6. Learned authorised representative vehemently supported the impugned order and asserted that it calls for no interference. Findings 7. We have considered the submissions advanced on behalf of the appellant and the Revenue. 8. The appellant is contesting the impugned order on merits of the demand, limitation and regarding the penalties. Admittedly, service tax was payable on the construction of a new building or a civil structure or a part thereof. The appellant's contention is that boundary wall is not a part of the building nor is it a civil structure. This submission cannot be accepted. A boundary wall is invariably a....