2014 (5) TMI 576

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..... fore the issue of show-cause notice and accordingly they are entitled to benefit under Section 73 (3). Thus the penalty levied under Sections 76, 77 and 78 of the Finance Act are hereby set aside - Decided in favour of assessee. - Appeal No.ST/757/10 - - - Dated:- 3-1-2014 - Anil Choudhary, J. For the Appellant : Shri D H Nadkarni, Adv. For the Respondent : Shri S G Dewalwar, Addl. Co .....

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..... ding or buildings, having more than 12 residential units and further having common area and along with facilities like park, lift, parking space, community hall, common water supply or affluent system etc. But whereas work done by the appellant, tenements have been constructed which are small separate house and do not fall under the definition of building or buildings. Further there is no single r .....

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..... serve any notice in respect of the amount so paid. From the show-cause notice itself it is evident that the appellant has paid the tax and informed the Revenue authorities regarding the same. Further, the appellant relies on the decision of Hon'ble Karnataka High Court in the case of Commissioner of Central Excise Service Tax Vs. M/s Adecco Flexione Workforce solutions Ltd., wherein the Hon& .....

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