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2018 (9) TMI 501 - AT - Service TaxWorks Contract services - Department alleged short / non payment of Service Tax resulting in Show Cause Notice dated 9.9.2011 which raised a demand for ₹ 49,12,051/- along with interest at appropriate rate and proportionate penalty - Composition Scheme - Held that:- It is admitted fact that option is filed prior to making payment which is only the mandate of Composition scheme under Rule 3(3) of 2007 Rules thereof - The sole plea of the department that option has not been exercised, is therefore found not tenable. Benefit of cum tax - Held that:- The Commissioner (Appeals) while confirming the penalty has considered the plea of the department about the delayed payment amounting to suppression. Appeal dismissed.
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