2018 (11) TMI 750

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..... uance of SCN - Held that:- The Central Government brought amendment in Section 129 and amended Rule 2A with retrospective effect and also provided that no person should be punished for an offence which would not have been punishable had this Section not come into force. There was reasonable cause for not paying the service tax during the impugned period as there was confusion with regard to leg .....

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..... ) of the finance Act, 1994. Intelligence received by the Department indicated that the appellants had not paid applicable service tax and the gross consideration received by them in respect of construction of residential complex services undertaken during the period April 2012 to June 2012. After detailed verification of the records of the appellant and after recording the statements of the Senior .....

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..... s be waived. After following the due process, the Additional Commissioner confirmed the demand along with interest and penalties. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who rejected the same. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same ha .....

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..... in view of the amendment made by the Government in 2017, no penalties can be imposed as the issue involved relates to interpretation of legal provisions. He further submitted that failure to pay service tax in question by the appellant was due to reasonable cause and hence penalties are liable to be waived invoking provisions of erstwhile Section 80 of the Act. He also relied upon the following d .....

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..... her in view of the decisions relied upon by the appellant, I find that there was reasonable cause for not paying the service tax during the impugned period as there was confusion with regard to legal provisions which was made clear in 2017 by way of amendment in Rule 2A. In view of these circumstances, I am of the opinion that the impugned order is not sustainable in law and therefore I set aside .....

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