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2015 (11) TMI 785 - CESTAT MUMBAI

2015 (11) TMI 785 - CESTAT MUMBAI - TMI - Commercial or Industrial Construction Services - whether the appellant herein is liable to discharge the service tax liability under the category of Commercial or Industrial Construction Services for the period of 10-09-2004 to 29-09-2007 - Held that:- appellant had discharged 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 li .....

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as it may, similar issue was decided by the Tribunal in the case of Manipal County Vs. Commissioner, Banglore [2009 (3) TMI 411 - CESTAT, BANGALORE] held that if demand of tax having being made good before the issuance of show cause notice, penalties need not to imposed. - Decided in favour of assessee. - APPEAL No.ST/21/11-Mum - Dated:- 26-8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri L.Badrinarayan, Advocate For the Respondent .....

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thereof, before the issuance of show cause notice. Learned Counsel would try to argue the matter on merits before us. It is also his submission that appellant has paid the entire amount with interest, hence penalties to set aside by invoking provisions of Section 80. 4. We find the arguments raised by the learned counsel on merits are not acceptable in as much that the appellant had not contested the issue on merits before the first appellate authority, in view of this, we uphold the confirmatio .....

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