2015 (11) TMI 785

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..... the entire service tax liability before the issuance of show cause notice and has also discharged the interest thereof. We find that the having discharged the entire service tax liability and the interest thereof, the issue that arises for consideration as to whether penalties need to be imposed on appellant. In our considered view in the facts and of circumstances of this case, we find that the p .....

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..... Shri S.R. Nair, E.O. (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. SR/364/NGP/2010 dated 14-10-2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant herein is liable to discharge the service tax liability under the category of Commercial or Industrial Construction Services for the per .....

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..... notice and has also discharged the interest thereof. We find that the having discharged the entire service tax liability and the interest thereof, the issue that arises for consideration as to whether penalties need to be imposed on appellant. In our considered view in the facts and of circumstances of this case, we find that the provisions of section 73(3) of the Finance Act 1994, would be applic .....

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