TMI Blog2018 (9) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... ment about the delayed payment amounting to suppression. Appeal dismissed. - Service Tax Appeal No. 52750 of 2015 - ST/A/52867/2018-CU[DB] - Dated:- 21-8-2018 - Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri G R Singh, AR for the Appellants Shri Alok Kothari, Advocate for the Respondent ORDER Per Rachna Gupta: Present is an appeal filed against the order No. 99/2015 dated 30.3.15. The appellant herein is engaged in the activity of construction of commercial/ industrial /institutional buildings and is registered with the department with effect from March, 2009 under the category of Works Contract services . The department alleged short / non payment of Service Tax resulting in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um itself includes the letters of the assessee exercising the option. Not only that their letter exercising their option for availing composition scheme w.e.f. 01.04.2009 was acknowledged by the department on 08.04.2009. Also since appellants were registered with the department for works contract services . It is also emphasized upon that the assessee has not claimed any cenvat credit and has included the value of goods under the contract while discharging their liability under composite scheme. Therefore the benefit has rightly been granted. Appeal is accordingly prayed to be dismissed. 5. Respondent has relied upon the following judgements: (i) Satish Kumar and Co. vs. CCE ST, Jaipur [Final Order No. 52265/2018 dated 20.6.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een exercised by the appellant. It is admitted fact that option is filed prior to making payment which is only the mandate of Composition scheme under Rule 3(3) of 2007 Rules thereof. The sole plea of the department that option has not been exercised, is therefore found not tenable. 7. As far as the benefit of cum tax is concerned, we find no infirmity qua those as well findings in the impugned order of Commissioner (Appeals). The Commissioner (Appeals) while confirming the penalty has considered the plea of the department about the delayed payment amounting to suppression. To that effect also, we are in conformity with the impugned order. Resultantly, we uphold the impugned order. Appeal is dismissed. (dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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