9911796707
TMI Blog2014 (8) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... on 73(3) of the Finance Act, 1994 and is entitled to the benefit provided thereunder. - appellant puts on record that they have paid 25% of penalty under Section 78 and undertakes not to claim refund of the same. - Relief granted to assessee - Decided in favor of assessee. - ST/88080/13 - - - Dated:- 8-7-2014 - Anil Choudhary, J. For the Appellant : Mr. Keval Shah, Adv For the Respondent : Shri D D Joshi, Supdt. (AR) PER : Shri Anil Choudhary The appellant, M/s. M.R. Mahana, is a contractor who undertakes construction of building etc. The appellant was registered with the Service Tax Department and he was regularly paying Service Tax for the construction services rendered. The appellant also availed input services in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to the appellant for the reason of suppression of facts. 2. Being aggrieved, the appellant preferred an appeal before the Commissioner (Appeals), who vide the impugned order dated 8.5.2013 has confirmed the Order-in-Original holding that there is no error in the findings of the adjudicating authority. 3. Being aggrieved, the appellant has preferred appeal before this Tribunal on the ground inter alia that from the very reading of the show-cause notice, no case of active concealment is made out. Further, the law in respect of Goods Transport Agency service was settled only by the year 2009 and there was a lot of confusion regarding its leviability and person liable to pay the same. Further, he relied on the provisions of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice by the department. 5. Having considered the rival contention and the matte being small, I take up the appeal itself for final disposal with the consent of both the sides. 6. I find that no case of active concealment or willful suppression of facts, fraud or default has been made out against the appellant on the plain reading of the show-cause notice. Further, it is an admitted fact that the appellant has paid the Service Tax along with interest before issue of show-cause notice under proper intimation to the department. In this view of the matter, the appellant has fulfilled the condition precedent in law and the requirement of Section 73(3) of the Finance Act, 1994 and is entitled to the benefit provided thereunder. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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