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TMI Blog2016 (9) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ms. Suchitra Sharma, AR for the Respondent ORDER After hearing both sides duly represented by Shri Jitender Singh, learned Advocate appearing for the appellant and Ms Suchitra Sharma, learned DR appearing for the Revenue, we find that the appellants are engaged in providing commercial or industrial construction services. They were duly registered with the department for payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. One such reference can be made to the Tribunal's decision in the case of Ahclon Builders & Developments Pvt. Ltd. vs. CCE & ST, Surat I [2016 (32) STR 245 (Tri-Del)]. We find that the issue on the said point is no longer res integra. As such, the Revenue's stand and the confirmation of demand on the said count cannot be upheld 3. The second limb of the demand pertains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove plea of the learned advocate, Ms. Suchitra Sharma, learned AR appearing for the Revenue, submits that the appellant was registered service tax payee and were duly filing the return for the previous two financial years. As such, it can be safely concluded that the appellant was aware of his liability to pay service tax. During the subsequent financial year 2007 -2008 also non-filing of return a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered with the Service Tax department and was duly discharging its service tax for the previous financial years and as such, was aware of the his legal obligation to discharge the service tax in respect of construction activities undertaken by him. Non-receipt of amount of service tax from his client cannot be adopted as a excuse for non-payment of service tax to the exchequer when the liability l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority, The quantum of penalty required to be imposed upon them would also be quantified based upon requantification of service tax. Apart from the demand for the previous year having been held by us as not sustainable, the same is set aside along with setting aside of penalty on that account. The quantification accordingly would be done by the adjudicating authority. 6. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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