RIA CONSTRUCTION LTD. Vs. C.C.E.

JUDGEMENT

(1.) THIS is an appeal against the order in revision passed by the Commissioner under Section 84 of the Finance Act, 1994 vide No. 01/Commr. /PKL/Rev./2009 dated 2.1.2009

(2.) HEARD both sides.

(3.) LEARNED Advocate for the appellants submits that the Director of the Limited Company was earlier running the same business as a proprietor and as a proprietary concern, the was required to pay the service tax due on a quarterly basis and to file the return on half yearly basis. Since the business of the proprietary concern was taken over by the Limited Company with the proprietor as one of the Directors, there was confusion about the periodicity by which service tax shall be payable. Further, he submits that in a situation where the service tax involved stands paid along with interest, the show cause notice itself could not have been issued to them as held by the decisions of the Tribunal in the following cases: