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TMI Blog2018 (10) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the case for waiver of penalties imposed on the appellant - penalty set aside - appeal allowed - decided in favor of appellant. - APPEAL NO: ST/87818/2014 - A/87283/2018 - Dated:- 11-5-2018 - Shri S.K. Mohanty, Member (Judicial) And Shri Sanjiv Srivastava, Member (Technical) Shri Amit M Agarwal for appellant Shri M Suresh, Deputy Commissioner (AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against impugned order dated 26.04.2014 passed by the Commissioner of Central Excise, Pune, wherein service tax demand of ₹ 59,05,616/- was confirmed along with interest in respect of construction of residential complex service provided by the appellant during the period from 01.07.2010 to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the findings recorded in the impugned order at paragraph 23.1(b) and (c), we find that with regard to levy of service tax on the disputed service, the adjudicating authority has discussed the statutory provisions, the clarification issued by CBEC and the judgment of Hon ble Bombay High Court in context with sustainability of service tax on such taxable service. Upon analysis of the same, the adjudicating authority has arrived at the conclusion that the appellant is liable to pay the disputed amount of service tax. The findings recorded in those paragraphs are relevant for consideration to ascertain the fact, whether there was reasonable cause for non-payment of service tax within the stipulated time frame and can the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embers challenging the levy of Service Tax on builders vide its judgment as reported in 2012 (25) S.T.R. 305 (Bom) and upheld the levy of Service Tax on CRC services; that in due course of time, they have calculated the Service Tax liability (same as mentioned in the show-cause notice) with interest thereon under the provisions of Finance Act, 1994 and started paying the same (even though the same has not been collected) as per the availability of funds. (c) In view of the above, I find that the assessee, are not disputing their service tax liability in respect of the CRC services provided by them, as demanded in the Show Cause Notice and have in fact discharged their service tax liability alongwith interest. Hence, I hold that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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