2017 (9) TMI 1128

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..... anjay Jain, DR for the respondent. ORDER The appeal is against order dated 24.10.2011 of Commissioner of Central Excise, Jaipur-I. The appellants are engaged in providing various taxable services and obtained service tax registration with the Department for discharging service tax. 2. The dispute in the present case is with reference to their payment of service tax under three categories. On ve .....

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..... ppellant that there is no suppression or willful mis-statement. They have been registered with the Department and discharging service tax mainly under "Commercial or Industrial Construction Service" The extended period demand and penalties are not sustainable. Regarding tax liability under the category of "Supply of Tangible Goods" it is prayed that the gross value should be considered as inclusiv .....

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..... not paid in time by the appellant. Though the appellants were registered with the Service Tax Department, they have not considered the full taxable value to discharge service tax. We are unable to discern any plausible reason of bonafideness in such short payment of tax liability. We find no merit in the plea taken regarding the limitation. 7. Regarding quantification of tax liability with refere .....

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