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TMI Blog2018 (11) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... rch, 2012. Learned counsel for the Appellant submitted that the Appellants were under bonafide belief that the service tax was not payable by the builder and that the same was payable by the contractors only and therefore they did not charge the service tax from their customers also. She further submitted that the Appellant came to know that the aforesaid levy was challenged before the Hon'ble High Court of Judicature at Bombay by the Maharashtra Chambers and Housing Industry (MCHI) and since the Hon'ble High Court granted interim stay on the levy, therefore, the Appellant neither charged the service tax nor deposited the same with the Authority concerned. She further submitted that the said service tax dispute was informed to them by their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they are liable to pay the same even without waiting for the show cause notice. There is nothing on record to show that the Appellant have collected the service tax from their customers and retained. It is also on record that that the Appellants have made up the Service Tax liability with interest totally before the issuance of show cause notice. From the above-mentioned facts it is clear that there was no intention to evade the Service Tax liability and the delay in discharge is due to the reasons mentioned in earlier paragraph. It could be belated discharge of tax liability by the Appellant. Since the Appellant has discharged the Service Tax liability before the issuance of the show cause notice therefore it is clear that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the [Central Excise Officer] of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid: Provided that the [Central Excise Officer] may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the [Central Excise Officer] shall proceed to recover such amount in the manner specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though according to the appellant they have an arguable case on merits. The contention of the appellant is that the entire amount of tax along with interest was paid as soon as pointed out, therefore, no penalty is imposable as there is no fraud, collusion or suppression with intention to evade payment of duty on the part of the appellant. He relied upon the following case law and the CBEC Circulars:- (a)CCE, Coimbatore vs. Busy Bee & CCE & ST, Chennai- 2014-TIOL-1763-HC-MAD-ST. (b) M.R. Coatings (P) Limited vs. CCE, Rajkot [(2012) 36 STT 102/22 taxmann.com 223 (Ahmedabad CESTAT) (c)CCE Rajkot vs. Jai Kishan Engineers- 2013-TIOL- 485-CESTAT-ADM (d)Shree Rama Multi-Tech Limited vs. Commissioner of Service Tax, Ahmd.- 2011-TIOL-172 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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