2018 (7) TMI 785

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..... r: Ramesh Nair The present appeal is arising out of order in original passed by the Commissioner whereby the demand of Service Tax, penalties and interest was confirmed. The case of the department is that the appellant have misused the benefit of Notification No.15/2004-ST by not including the value of free supplies used in providing the output Services, namely, Commercial and Industrial Construc .....

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..... erest. The issue in dispute was eligibility for exemption Notification No. 15/2004-ST dated 10.09.2004, which was decided in favour of assessee in case of Bhayana Builders, therefore, there is no malafide intention on the part of the appellant with intented to evade Service tax, therefore, the penalties under Section 76 and 78 which was not imposable in terms of Section 80 of the Finance Act, 1994 .....

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..... l the input services and capital goods and discharged the entire Service Tax liability raised in the Show Cause Notice and they have also paid the interest on the Service Tax demand. Before availing the CENVAT Credit the issue was remained in their favour in terms of larger bench judgment in the case of Bhayana Builders (Supra), however, the appellant had availed the CENVAT Credit paid on the Serv .....

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