{"id":226982,"date":"2020-03-13T15:15:36","date_gmt":"2020-03-13T09:45:36","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=226982"},"modified":"2020-03-13T13:21:08","modified_gmt":"2020-03-13T07:51:08","slug":"cestat-benefit-of-s-80-finance-act-1994-allowed-to-assessee-who-paid-major-portion-of-tax-liability-before-issue-of-show-cause-notice","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/13\/cestat-benefit-of-s-80-finance-act-1994-allowed-to-assessee-who-paid-major-portion-of-tax-liability-before-issue-of-show-cause-notice\/","title":{"rendered":"CESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/b> A Division Bench of Sulekha Beevi (Judicial Member) and Anil G. Shakkarwar (Technical Member) allowed an appeal filed aggrieved by the order of the Commissioner.<\/span><\/p>\n

The appellants, who were engaged in execution of construction services, were issued Show Cause Notice dated 07-10-2010 proposing to demand Service Tax under the category of \u2018Construction of Commercial or Industrial Complex Service\u2019 and \u2018Construction of Residential Complex Service\u2019. <\/span><\/p>\n

The Original Authority confirmed the demand, interest and passed an order in respect of penalty, against the reduced penalty imposed by the Additional Commissioner, the Department had filed an appeal before the Commissioner result of which the Commissioner had modified the penalty thus the appellants had filed the instant appeal. The counsel for the appellant, M. Vigneshwari submitted that appellant had paid up the Service Tax liability to the tune of Rs 36,39,526 much before the issuance of Show Cause Notice. However, the demand raised in the Show Cause Notice was Rs 46,36,419. The appellant had pleaded to grant them the benefit of cum-tax value. After extending such cum-tax value benefit, Service Tax liability was re-determined as Rs 39,80,678. The appellant had paid the remaining Rs 3,41,152 along with interest. They had also paid penalty of Rs 10,000 and also 25% of the reduced penalty.<\/span><\/p>\n

The Court while allowing the appeal stated that the appellant had paid up major portion of the Service Tax liability before issuance of the Show Cause Notice and later paid up the balance amount. Thus the order needs to be set aside. [MSR Constructions v. Commr. Of CE & ST, Service Tax Appeal No. 40460 of 2013, decided on 06-03-2020]<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi (Judicial Member) and Anil G. Shakkarwar (Technical Member) <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[39987,39989,3208,39988,18281],"class_list":["post-226982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-construction-of-commercial-or-industrial-complex-service","tag-section-80-of-finance-act","tag-service_tax","tag-service-tax-liability","tag-show-cause-notice"],"yoast_head":"\nCESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/13\/cestat-benefit-of-s-80-finance-act-1994-allowed-to-assessee-who-paid-major-portion-of-tax-liability-before-issue-of-show-cause-notice\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi (Judicial Member) and Anil G. 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Appellants were providing \u2018Consulting Engineer Service\u2019 taxable\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":363302,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/10\/transferring-tenancy-rights-not-liable-to-service-tax-cestat\/","url_meta":{"origin":226982,"position":2},"title":"Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT","author":"Bharti","date":"October 10, 2025","format":false,"excerpt":"\"Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"transferring tenancy rights not liable to service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":257961,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/01\/cestat-whether-payment-of-service-tax-is-right-utilization-of-cenvat-credit-and-can-the-same-tax-be-demanded-again-tribunal-answers\/","url_meta":{"origin":226982,"position":3},"title":"CESTAT | Whether payment of service tax is right utilization of cenvat credit, and can the same tax be demanded again? Tribunal answers","author":"Editor","date":"December 1, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which involved the issue as to whether appellant have rightly utilised the cenvat credit for payment of service tax, and whether the same tax can again be demanded. Appellants were engaged in providing construction\/works contract\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":311487,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/16\/demand-of-service-tax-u-s-73-a-of-finance-ac-incorrect-when-broadcasters-service-tax-is-not-retained-cestat-legal-news\/","url_meta":{"origin":226982,"position":4},"title":"Demand of service tax u\/s 73-A of Finance Act, 1994 incorrect when broadcaster\u2019s service tax is collected and not retained: CESTAT reiterates","author":"Simranjeet","date":"January 16, 2024","format":false,"excerpt":"\u201cWith coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. Latter at time may not exist, even if former is present.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/01\/CESTAT-2.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":240560,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/11\/cestat-less-than-12-residential-units-to-be-covered-under-exemption-clause-refund-allowed-tribunal-considers-the-architect-certificate-floor-plan\/","url_meta":{"origin":226982,"position":5},"title":"CESTAT | Less than 12 residential units to be covered under exemption clause, refund allowed; Tribunal considers the Architect certificate, floor plan","author":"Editor","date":"December 11, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal filed against the rejection of refund claim on Service Tax paid for the construction of residential complex before 30-06-2012 on the ground that appellant had failed to establish that it comprised of less than\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=226982"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226982\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=226982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=226982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=226982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}