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TMI Blog2019 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.08.2007 read with Circular/Instruction No. F- 137/167/2006-CX .4 dated 03.10.2007, once the taxes have been paid, along with interest, the entire proceedings under the Finance Act, 1994 are concluded. Appeal dismissed - decided against Revenue. - Central Excise Appeal No. - 117 of 2018 - - - Dated:- 30-1-2019 - Bharati Sapru And Piyush Agrawal JJ. For the Appellant : Krishna Agarawal For the Respondent : Suyash Agarwal PIYUSH AGRAWAL,J. (Delivered by Hon'ble Piyush Agrawal, J.) The present appeal, under section 35-G of the Central Excise Act, 1944, has been preferred against the impugned Order No. 70181/2017 dated 20.02.2017 passed by the Customs, Excise Service Tax Appellate Tribunal, Allahabad (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. The facts of the case are that the respondent - assessee is registered with the Customs, Central Excise and Service Tax vide service tax registration no. AADCP879ONST001 for providing construction services in respect of commercial or industrial buildings and civil structure, construction of residential complex classifiable under section 65(105)(zzq) and section 65 (105)(zzzh) respectively of the Finance Act, 1994, as amended. The respondent were submitting their returns in ST-3 from time to time and were also paying taxes as and when due. The Revenue issued a show cause notice dated 24.11.2012 on the ground that the respondent - assessee has short paid the service tax and though the returns were filed, but it has not paid servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no case of short payment of service tax payable and/or under importing of tax payable in the returns filed by the assessee and also, set aside the penalty imposed under sections 76, 77 and 78 of the Finance Act. The Tribunal has remanded the matter to the adjudicating authority only for the limited purpose of re-conciliation of the tax paid and the verification of the amount to be admissible by the Tribunal in the foregoing paragraph of its order and for the verification of the challan allowing credit, which was not allowed earlier. Feeling aggrieved by the aforesaid order, the Revenue has filed the present appeal. We have heard Shri Krishna Agarawal, for the appellant and Shri Suyash Agarwal for the respondent - assessee. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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