C.C.E. Vs. SAINI & COMPANY

JUDGEMENT

(1.) BEING aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri B.B. Shama, ld. A.R. for the Revenue and Shri K.K. Sharma, ld. Advocate for the respondent. As per facts on record the respondent was registered with the Service Tax Department for providing the taxable construction service. They were discharging the service tax liability, after availing the benefit of abatement in terms of Notification No. 15/04 -ST dated 10.9.04 and 1/2006 -ST dated 1.3.06.

(2.) THE respondent was issued a show cause notice dated 27.6.07 raising demand of duty of Rs. 2,45,145/ -for the period 1.4.05 to 31.3.06 on the allegations that the services provided by them were covered under the category construction service and the same were only of completion and finishing services in relation to building or civil structure. In that case, the benefit of Notification No. 15/04 -ST dated 10.9.04 and 1/06 -ST dated 1.3.06 in respect of abatement was not available. The said show cause notice was adjudicated by the original adjudicating authority wherein he confirmed the demand as proposed in the show cause notice and also imposed penalty under Sections 76 and 78 of the Finance Act, 1994.