2012 (9) TMI 202

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..... r]. - The Appellants are in the business of constructing buildings. A new levy was introduced with effect from 10-9-2004 on commercial or industrial construction service. The Appellant had executed work of construction of 10 shops near bus stand, Talai for Municipal Corporation, Agar during the period 2004-05 and received payment of Rs. 4,97,936/- from Nagar Palika Parishad. The payment was rece .....

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..... tter No. 62/11/2003-S.T., dated 21-8-2003. Service tax was to be paid only for service rendered after imposition of levy. The very fact that they received payment within six days of imposition of the levy shows that the work was completed much earlier and the work was completed earlier. He also produced a measurement report jointly undertaken by the Appellants and the Engineer of Nagar Palika whic .....

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..... efore 10-9-2003 and payment is received on 16th Sept. 2004 i.e. within six days from the levy. Prima facie this work of construction was done much earlier. The documents showing the joint measurement also supports the claim of the appellants. Further, if at all the work relating to getting the completion certificate was the responsibility of the Appellant this is only a very small part of the cont .....

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