9911796707
TMI Blog2015 (11) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside under the provisions of Section 80 of the Finance Act, 1994. Being aggrieved with the deletion of penalty, the Revenue is in appeal. 2. The brief facts of the case are that the assessee respondent is a company engaged in the business of Architect Services including Landscaping. A show-cause notice dated 10.7.2009 was issued for the period April, 2007 to April, 2009 requiring the assessee to show cause as to why Service Tax amounting to Rs. 9,731/- should not be demanded and recovered under Business Support Services as the service provided during 2006-07 and Landscape Designing & Consultancy Service provided by the assessee should not be classified under Interior Decorator Services. Further, an amount of Rs. 24,90,909/- inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating the proposed demand and also appropriated the amount already paid. Further, the penalties were imposed under Sections 76, 77 and also 78 an amount equal to tax on the allegation of suppression of the value of taxable services from the Revenue. 2.4 Being aggrieved, the assessee preferred appeal before the Commissioner (Appeals), who vide the impugned order has found that although there was a delayed payment of Service Tax, however, the assessee have paid the Service Tax along with interest before issue of show-cause notice. The allegation of suppression of facts, charged in the show-cause notice is mainly based on the fact that the assessee have not filed ST-3 Returns on time. Relying on the ruling of the Tribunals decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal on the ground that some part of the tax was paid after issue of show-cause notice. In support, the Revenue have produced a report dated 3.11.2014 sent by the Addl. Commissioner, which states that Dy. Commissioner has confirmed that the assessee has paid the Service Tax amount of Rs. 18,98,565/- and amount of interest of Rs. 2,81,592/- giving details of payment in tabular for, which affirmed the contention of the assessee that the assessee had paid tax amount of Rs. 18,98,565/- before the issue of show-cause notice. 4. As the proposed tax amount in the show-cause notice under both the head Rs. 25,00,640/-, thus the ground of the Revenue fails that the same part of the amount paid after issue of show-cause notice. Further as per the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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