M/s. SMS Shelters (P) Ltd. Versus Commissioner of GST & Central Excise Coimbatore
Service Tax
2018 (9) TMI 829 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 20-7-2018
Appeal No. ST/218/2011 – Final Order No. 42045/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Ms. D. Naveena, Advocate for the Appellant
Shri B. Balamurugan, AC (AR) for the Respondent
ORDER
Per Bench
Brief facts are that the appellants are providing construction service and are registered with the department for Commercial or Industrial Construction Service on 16.12.2005 and did not get registered for Residential Complex Service. Show cause notice was issued demanding an amount of
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nefit of Notification No.1/2006-ST dated 1.3.2006 which shows that the contract is a composite contract and the Tribunal held that the activity undertaken by the appellant would fall under works contract service for the previous period from 16.6.2005 to 30.9.2007 vide Final Order No. 41509/2017 dated 3.8.2017. She submitted, however, the appellant is only contesting the penalty imposed under section 76 in the present appeal. It is her case that the entire service tax has been paid along with interest. The appellant has made full disclosure in the ST-3 returns filed by them, which is relied for issuance of the show cause notice. Therefore, it is only a case of belated payment of tax since during the period, there was serious doubt as to the
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that the appellants have not paid the service tax within the due date and penalty imposed under section 76 is legal and proper.
4. Heard both sides.
5. The ld. counsel for the appellant has submitted that they are contesting only the penalty imposed under section 76 of the Finance Act. It is brought out from evidence that there is no intention to evade payment of service and that it was only a delay in payment of service tax. Further, during the relevant period, the issue whether the construction of residential complex service was taxable was under much dispute and being an interpretational issue, the contention of the appellant that they had bonafide belief regarding the classification and payment of service tax is not without force. Th
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