Per Ashok Jindal :

The appellant is in appeal against the impugned order wherein the demand of service tax along with interest has been confirmed and an equivalent amount of penalty has been imposed on the appellant.

2. The brief facts of the case are that the appellant has obtained service tax registration from the Service Tax Authorities for providing services under the category of “Erection, Commissioning & Installation”, “Site Preparation and Clearance”, “Supply of Tangible Goods for Use Services”, “Works Contract Services”, “Transport of Goods by Road”, “Maintenance or Repair Services”, “Construction Services in respect of Commercial or Industrial Building and Civil Structures” etc.. For the said services, the appellant filed a declaration under Sub-section (1) of Section 107 of the Finance Act , 2013 read with Rule 4 of the Service Tax Voluntary Compliance Encouragement Rules, 2013 in Form VCES-I dated 24.12.2013, which was received by the VCES Cell under declaration No.KOL1125 dated 24.12.2013, wherein they declared tax dues as under :

2.1 On scrutiny of documents and records submitted by the appellant, it appears that the above mentioned declaration dated 24.12.2013, made in