2015 (8) TMI 1191

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are unable to accept the contentions of the learned Counsel that show-cause notice does not indicate as to which type of services were rendered by the appellant therefore we upheld the demand of service tax liability and interest thereof. Appellant is directed to pay interest on the said amount within four weeks - appellant being from rural area of the State would have entertained a bonafide beli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iability on the appellant under the category of Construction Service of Residential Complex for the period 2008-2009. Show-cause notice was confirmed by the adjudicating authority along with the interest thereof and penalties were also imposed. On appeal, first appellate authority also concurred all the views of the adjudicating authority but reduced the penalty under Section 76 based upon the cal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unsel was unable to point out that whether this particular acceptance was contested before the first appellate authority. We were informed by the learned Counsel that the appellant has already discharged the service tax liability. In our considered view the appellant having accepted before the adjudicating authority that they are rending the service and the said findings are not contested before .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X