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TMI Blog2010 (9) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... r the scope of the completion and finishing services which includes glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, swimming pools, acoustic applications or fittings etc. in relation to building of civil construction - goods which are sold to their customers on payment of VAT and the value of such mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed. Against the dues, the applicant has already paid an amount of Rs. 2,29,99,130/- and Rs. 61,46,751/- towards interest and penalty which is intimated to the Commissioner of Service Tax vide letter dated 16-2-2009. 3. The contention of the applicant is that show cause notice was issued to the applicant demanding an amount of service tax of more than Rs. 8 crores on the ground that the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sold to their customers while providing service. The applicant has also submitted that completion and finishing services includes such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, swimming pools, acoustic applications or fittings and other similar services etc. The contention is that while pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the building for civil construction the applicant is liable to pay gross amount received by them. Show cause notice was issued demanding service tax of Rs. 8 crores and the adjudicating authority in paras 4.5.3 already reduced the service tax liability after taking into consideration the cost of material etc. Therefore, demand is rightly made. 5. We find in the present case the benefits of no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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