PIYUSH AGRAWAL,J. - (1.) The present appeal, under section 35-G of the Central Excise Act, 1944, has been preferred against the impugned Order No. 70181/2017 dated 20.02.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad (hereinafter referred to as, 'the Tribunal'); wherein, following questions of law have been framed:- "1. Whether the Hon'ble CESTAT is correct in holding that in the facts and circumstances of the case there is no case of short payment of tax payable and/or under reporting of tax payable in the returns filed by the assessee, even though the party did not get themeselvwes registered under the category of "real estate agent" services, did not file ST-3 returns and also did not pay the service tax to the Government Exchequer collected by them from their clients from 2006-2007? 2. Whether the Hon'ble CESTAT is correct in allowing benefit of CENVAT credit/wrong calculation of tax amounting to Rs. 22,50,072/- without going into the facts of the case and is perverse? 3. Whether equal penalty is imposable under Section 78 of the Finance Act, 1994 in view of the fact that the assessee did not get themselves registered under the category of "real estate agent" services, did not file ST-3 returns and also did not pay the service tax to the Government Exchequer collected by them from their clients from 2006-2007? 4. Whether the penalty under Section 77 of the Finance Act, 1994 is imposable for not providing any information regarding their tax liabilities under "real estate agent" service in the ST-3 returns? 5. Any other substantial question which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."
(2.) The facts of the case are that the respondent - assessee is registered with the Customs, Central Excise and Service Tax vide service tax registration no. AADCP879ONST001 for providing construction services in respect of commercial or industrial buildings and civil structure, construction of residential complex classifiable under section 65(105)(zzq) and section 65 (105)(zzzh) respectively of the Finance Act, 1994, as amended. The respondent were submitting their returns in ST-3 from time to time and were also paying taxes as and when due.
(3.) The Revenue issued a show cause notice dated 24.11.2012 on the ground that the respondent - assessee has short paid the service tax and though the returns were filed, but it has not paid service tax as per the returns. It was also alleged that though the respondent - assessee is registered for service tax, but for 'Real Estate Agent Service', it has neither obtained registration, nor has paid the service tax under the said category. The period in dispute is from 2006-07 to September, 2011.;