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TMI Blog2019 (4) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... sition of penalty is warranted - Held that:- It appears that the records and documents were audited by the audit wing in earlier occasion. Hence, imposition of penalty under Section 78 of the Act is not justified - The Tribunal in the case of Shri P. Vinod vs. Commissioner of Service Tax, Chennai [2018 (6) TMI 11 - CESTAT CHENNAI], in identical situation, has set aside the penalty under Section 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and demolition services , defined under Section 69 of the Finance Act, 1994. It was noticed that the appellant had not discharged the service tax liability on said services during the period 2011-12 to 2013-14. Accordingly, show cause proceedings were initiated against the appellant. The adjudicating authority confirmed the demand of service tax of ₹ 36,57,281/- along with interest and im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is not disputing confirmation of such amount by the department. It is contended by the appellant that the department was aware of the business activity and the nature of services provided by the appellant, as the audit was conducted twice in past for the financial years 2005-06 to 2008-09 and 2009-10 to 2010-11. It is further contended that the delay in payment of service tax is on account of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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