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TMI Blog2015 (6) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... V Nair, AC (AR) ORDER Per: Shri Anil Choudhary: The appellant, M/s Shree Parvati Construction, is a partnership firm, engaged in commercial and industrial construction, works contract service and also received input services under Goods Transport Agency Services. This appeal is preferred against Order-in-Appeal No. PUNE-ST-002-APP-46-13-14 dated 24.6.2013 passed by the Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd., M/s Maharashtra Machines, M/s Maharashtra Engineers and M/s Maharashtra Enterprises, etc. Further, demand of Rs. 13,46,239/- was proposed under the Works Contract Service in respect of which the appellant had already deposited the Service Tax amount of Rs. 8,97,867/-. Further Rs. 1728/- was demanded towards Goods Transport Agency - input services. The appellant contested the show-cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gross contract received. Accordingly, he dropped the demand of Rs. 4,50,100/- out of total demand of Rs. 13,46,239/-. Therefore, what remained was admitted demand of Rs. 8,97,867/-. The appellate authority further reduced the late fee imposed under Section 70 from Rs. 24,000/- to Rs. 12,000/- and reduced the penalty under Section 77(1)(a) from Rs. 2,14,000/- to Rs. 1,07,000/- and further reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Service Tax + interest and does not dispute its liability, no further show-cause notice is required to be issued. Accordingly prays for allowing the appeal. 4. Learned AR relies on the impugned order. 5. Having considered the rival contentions, I find that it is a facts on record that other than admitted liability, amount proposed to be demanded and confirmed from the appellant have been dropp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, in this view of the matter, I find that the appellant is entitled to benefit under Section 73(3) of the Finance Act, 1994 and it appears that the show-cause notice was issued without proper consideration of the facts on record. In this view of the mater, penalty as reduced by the first appellate authority is dropped and set aside and the appellant will be entitled to refund or adjustment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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