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TMI Blog2016 (1) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... t facts that arise for consideration are, the appellant is a builder and for the period 2010-11 and 2011-12 they received some advance payment for construction work on which service tax liability was sought to be demanded. The adjudicating authority confirmed the demand raised with interest and also imposed penalties. 4. The learned counsel submits that the appellant has already discharged service tax liability before issuance of the show cause notice and also discharged interest liability on issuance of the show cause notice. Therefore, it is his submission, that penalties imposed under Section 77 and 78 be set aside. To support his contention for setting aside the penalty, he submits that the explanation to the definition of 'residen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharged by them on the amount received as advances, which is very evident from the fact that they being a Member of the Association of Housing Industry, challenge to the vires of the explanation was known to them. It is her submission that there is no justifiable cause put forth by the appellant for setting aside the entire penalties. She would submit that the judgment of this Tribunal in the case of Bharat Cam Industries vs. Commissioner of Central Excise in appeal No. ST/85409/2015, Order No. A/3220/15/SMB dated 11/09/2015 will be applicable in the facts of this case as 25% of the amount has been discharged as penalty and, therefore, provisions of Section 80 need not be invoked. 6. I have considered the submissions and perused the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (2) of section 73, shall also be liable to pay a penalty, in addition to such service tax and interest thereon, if any, payable by him, which shall be equal to the amount of service tax so not levied or paid or short-levied or short-paid or erroneously refunded: Provided that where true and complete details of the transactions are available in the specified records, penalty shall be reduced to fifty per cent, of the service tax so not levied or paid or short-levied or short-paid or erroneously refunded; Provided further that where such service tax and the interest payable thereon is paid within thirty days from the date of communication of order of the Central Excise Officer determining such service tax, the amount of penalty li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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