MOHAN PODDAR Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants have filed this appeal against Order -in -Original No. Commissioner/RPR/94/2008, dated 30 -10 -2008 in terms of which Service Tax demand of Rs. 62,46,844/ - was confirmed along with interest and the mandatory penalty under Section 78 and penalty under Section 77 of Finance Act, 1994 were also imposed. The facts, briefly stated, are as under:

(2.) The appellants entered into an agreement with Chhattisgarh Housing Board for executing the work of construction of various categories of houses. During investigation by the DGCEI, it was observed that the appellants provided the service of/in relation to construction of various residential houses to their client, which falls under the taxable category of Construction of Complex service. They had also received a total amount of Rs. 16,49,20,743/ - from their client during the period from 2 -7 -2005 to 16 -8 -2007 on which they were liable to pay Service Tax amounting to Rs. 62,46,844/ - after allowing abatement of 67% from the gross value of taxable service recovered by them and they had evaded the said Service Tax by indulging in suppression of facts. The appellants have contended as under:

(3.) THE ld. AR conceded that there is no evidence of any mala fide on the part of the appellants.