TMI Blog2023 (9) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value for the service tax has also been declared by them correctly after availing abatement as per Notification No. 1/2006-ST. From the scanned copies of ST-3 returns, it can be seen that the appellant have correctly classified the taxable service mentioning Construction Service (Painting) . They have also declared abatement under Notification No. 1/2006-ST. - there is no element of the misrepresentation or suppression of facts with an intent to evade payment of service tax and therefore the demand of service tax under the extended time proviso under Section 73(1) of Finance Act, 1994, set aside. Penalty u/s 78 of FA - HELD THAT:- Since the elements of fraud, mis-statement or suppression of facts etc. with an intent to evade s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letion and Finishing Services in relation to construction of residential complex service. A show cause notice was issued demanding service tax of Rs. 55,08,924/- under Section 73(1) of Finance Act, 1994 for extended time proviso, penal provisions under Section 76, 77 and 78 have also been invoked. The matter has been adjudicated vide impugned order-in-original dated 28.03.2014 where-under all the charges as proposed in the show cause notice have been confirmed. 2. The learned Counsel appearing on behalf of the appellant has contended that so far as the demand on merit is concerned, they agree with the point of view taken by the department. However, it was argued that the show cause notice has been issued demanding service tax under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able value for the service tax has also been declared by them correctly after availing abatement as per Notification No. 1/2006-ST. The Adjudicating Authority in the impugned order-in-original, in Para 18.8, has mentioned as follows:- 18.8. . I gone through the ST-3 return form the period 04/2011 to 06/2013 wherein they filed return for two services (1) mentioned at category of service is mentioned Construction Services in respect of Commercial or Industrial Buildings and Civil Structures' (ii) mentioned at category of service is mentioned Construction of RES. Complex' and they never mentioned in the ST-3 return that their firm is providing painting service and therefore they suppress the facts to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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