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2020 (3) TMI 321

..... perusal of records it is seen that the appellant has not contested the demand confirmed on the disputed services on merits. Therefore, the order passed by the Adjudicating Authority with regard to the confirmation of demand on merits has attained finality and we do not consider to apply the decision of the Tribunal in REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2018 (9) TMI 1149 - CESTAT CHENNAI] in the instant case. However, taking note of the fact that the issue presently stands covered in favour of the appellant and also that the appellant has paid up major portion of the Service Tax liability before issuance of the Show Cause Notice and later pa .....

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..... ove in para 23 to 25, (v) I impose a penalty of ₹ 3,41,152/- (Rupees Three Lakhs Forty One Thousand One Hundred and Fifty Two Only) under Section 78 of the act inasmuch as the service provider have not paid the service tax. The penalty shall stand restricted to 25% of ₹ 3,41,152/-, in terms of proviso to Section 78 of the Act, provided the Service Tax along with interest and 25% of the penalty is paid within 30 days from the date of communication of this order. 2. Against the reduced penalty imposed by the Additional Commissioner, the Department filed appeal before the Commissioner (Appeals). Vide order impugned herein, the Commissioner (Appeals) modified the penalty as under : a) The demand of service tax, interest and appropri .....

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..... y had also paid penalty of ₹ 10,000/- and also 25% of the reduced penalty. 3.2 She submitted that the demand made in the Show Cause Notice is under Construction of Commercial or Industrial Complex Service as well as Construction of Residential Complex Service. That the demand cannot sustain as per the decision of the Tribunal in the case of M/s. Real Value Promoters Pvt. Ltd. v. Commissioner of G.S.T. & Central Excise, Chennai in Service Tax Appeal No. 723 of 2010 & ors. vide Final Order Nos. 42436 to 42438 of 2018 dated 18.09.2018. However, the Learned Counsel was fair enough to concede that they have not filed any appeal against the confirmation of demand on merits against the order passed by the Original Authority. She plea .....

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