TMI Blog2018 (9) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... n or misstatement on the part of the appellant with an intention to evade payment of duty, can be alleged so as to justifiably invoke the longer period of limitation. It seems to be a change of opinion of the revenue as regards the classification of the services and there is actually no evidence to reflect that the tax was being paid under the construction services with any malafide intention. All the facts were in knowledge of the revenue - the extended period is not available to the revenue. As the appeal is allowed on limitation, merits of case have not gone through - appeal allowed - decided in favor of appellant. - APPEAL Nos.ST/56907 & 56981/2013-CU[DB] - ST/A/71953-71954/2018-CU[DB] - Dated:- 6-8-2018 - Smt. Archana Wadhwa, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice proposed confirmation of service tax to the tune of ₹ 2.17 crores and inasmuch as the appellant had already paid the service tax of ₹ 1.22 crores approximately under the category of Commercial and Industrial Services, the balance amount of ₹ 94,34,660/- was confirmed against them vide the impugned order of Commissioner along with imposition of penalty of ₹ 2,17,24,330/- under Section 76, 77 78 of the Finance Act, 1994. The said order is challenged by the appellant on merits as also on limitation. Revenue is also in appeal against the said order on the sole ground that the combined penalty stands imposed by the learned adjudicating authority under Section 76, 77 78 of the Finance Act, 1994. 2. Though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss from the date of Commencement of business. Further during the scrutiny of your Service Tax Return for the period October, 06-March, 07, it is found that you have not deposited the Service Tax on time. Hence you are requested to deposit the interest of ₹ 730 (@13% per annum under Section 75 of Finance Act, 1994) and penal interest of ₹ 2,500/- imposed under Section 76 of the Finance Act, 1994, for the period of default in payment continued at the rate of ₹ 200 per day on 2% per month whichever is higher, the amount not exceeding total amount of tax payable. The matter may be treated as urgent. Yours Sincerely SD/- Superintendent Central Excise Customs, Noida As is clear from the above, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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