2018 (6) TMI 709

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..... Bench The brief facts are that the appellants are registered with the Service Tax Department under the category of "Commercial or Industrial Construction Service".  On scrutiny of records, the department entertained a view that the activity rendered by the appellant would fall under the category of "Site Formation and Clearance excavation and earth moving and demolition services" also.  .....

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..... was paid before the issuance of SCN and the balance was paid after the order-in-Original was passed.   The appellant had failed to discharge the service tax only due to the bonafide belief that their services would not fall under "Site Formation and clearance, Evocation and Earth Moving and Demolition Service".  That they were discharging the service tax under "Commercial and Indust .....

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..... mitted that they are not contesting the demand or interest.  It is clear from the records placed before us that the assessee was under a bonafide belief that since the contract was for commercial construction and the site preparation was only a part of that activity, the activities would fall completely under "Commercial and Industrial Construction Service" and they are eligible for abatement .....

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