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TMI Blog2019 (5) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... lty for delay in discharging Service Tax had been discharged much before the commencement of the investigation against them - The adjudicating authority after analyzing the evidence on record and conduct of the appellant imposed penalty under Sections 76 and 77 of the Finance Act, 1994. When all the facts are duly recorded in the Books of Account and the appellants have not collected the Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The appellant during the relevant period i.eg from 1.7.2010 to 31.3.2012 provided taxable services under the category of construction of residential complex service. Due to confusion about applicability of Service Tax under the said category of construction of residential complex service, the appellant had not paid Service Tax from 1.7.2010 onwards nor registered with the Department. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) allowed the Revenue's appeal. Hence, the present appeal. 4. Learned C.A. Shri Jayant Bhatt for the appellant submits that there was confusion in the initial days on applicability of Service Tax to construction of residential complex service. Therefore, they have not collected the Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d AR for the Revenue submits that only after visit of the officers to their premises, the appellant has discharged Service Tax. Therefore, the payment cannot be considered as voluntary payment but at the instance of the Department. However, he fairly accepts that all the payments received by the respective flat buyers had been reflected in their Books of Accounts. 6. I have carefull ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I do not find any reason for invoking Section 78 of the Finance Act, 1994 and imposing penalty equivalent to the Service Tax paid by the appellant. In these circumstances, when all the facts are duly recorded in the Books of Account and the appellants have not collected the Service Tax separately from the buyers during the relevant time and the appellant has not disputed their liability, in my ..... X X X X Extracts X X X X X X X X Extracts X X X X
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