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2018 (10) TMI 1072 - CESTAT MUMBAIConstruction of residential complex service - non-payment of service tax - penalty - Held that:- Undisputedly, the appellant had though rendered taxable services under the category of construction of residential complex service during the relevant period 1.7.2010 to 30.6.2012, but failed to discharge appropriate service tax in time and also failed to furnish periodical ST-3 returns indicating the amount of taxable value received against the said service. Thus the fact of rendition of taxable service as well as value of service had been suppressed from the knowledge of the department - penalty u/s 78 upheld - however, benefit of reduced penalty is to be provided. Liability of service tax of ₹ 1,33,477/- - Held that:- Even though the appellant have been claiming that the value against which the said amount of service tax demanded represents loans received from various persons, wrong entry and thereafter correction in their books of account etc. - both the authorities below have not addressed on the defence advanced by the appellant - to ascertain the correctness of the claim of the appellant, the matter needs to be remanded to the adjudicating authority. Appeal allowed in part and part matter on remand.
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