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2018 (6) TMI 338 - AT - Service TaxConstruction Service - Commercial or Industrial Construction service - scope of term 'Commercial Concern' - Non-payment of Service tax - failure to take registration - demand of service tax with Interest and Penalty - invocation of extended period of limitation - Held that:- With effect from 01.05.2006, the definition of 'Commercial or Industrial Construction service' stands amended and has been made applicable to “any person”. Consequently, the appellant will be liable for making payment of service tax w.e.f. 01.05.2006 - Since the appellant has failed to take out registration or failed to file statutory returns, the Revenue is fully justified in raising the demand by invoking the extended period of limitation available under Section 73 - the demand of service tax w.e.f. 01.05.2006 is sustained. Penalties - Held that:- The service tax demand along with interest has already been discharged by the appellant even prior to the issuance of SCN dated 19.11.2007. Consequently, the department is not justified in imposing penalties - penalties set aside by invoking section 80. The demand up to 30.04.2006 is set aside, but sustained for the period from 01.05.2006 - penalties also set aside - appeal allowed in part.
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