TMI Blog2017 (12) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration of the service tax liability for the disputed period. The Revenue has only taken a different interpretation as far as the classification of services. This cannot tantamount to substantial misdeclaration - tax liability accepted in the VCES by the appellant is not being interfered - appeal allowed - decided in favor of appellant. - ST/COD/20179/2017 in ST/20411/2017-DB - 22941/2017 - Dated:- 4-12-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri Sherry Samuel Oommen, Advocate, For the Appellant Shri Madhupsharan, Asst. Commissioner(AR), For the Respondent ORDER The present appeal along with COD application has been filed against the Order-in-original No. CAL-EXCUS-000-COM-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 4,88,415/- was demanded from the appellant along with interest as well as penalties under various sections of the Finance Act, 1994. Aggrieved by the impugned order, the present appeal has been filed. 5. With the above background, we heard Shri Sherry Oommen, Advocate for the appellant and Shri Madhupsharan, Asst. Commissioner(AR) for the respondent. 6. Learned counsel for the appellant submitted that after declaring the total value of taxable services in the VCES declaration, they had claimed abatement to the extent of 75% as per the Notification No.26/2012ST and paid the balance dues of ₹ 8,14,025/-. The abatement as above was available to them towards the cost of land under the category of construction of complex services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period April 2011 to December 2012. The same was declared under the category of construction of complex services and after claiming the benefit of 75% abatement under Notification No.26/2012, the service tax liability was paid. However the Department, on scrutiny of the declaration and connected records, came to the conclusion that the declaration was substantially misdeclared. The reason cited in the show-cause notice to allege substantial misdeclaration is that in the returns filed by the appellant to the VAT Department, the services rendered by them have been categorised as works contract services. Consequently, the adjudicating authority has disregarded the declaration under construction of complex service and reclassified the same und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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