9911796707
TMI Blog2014 (12) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... riod. Whether the flats and bungalow constructed by the appellants satisfied the definition of construction of complex service requires a detailed look into to arrive at a finding thereon. - the appellants have already paid close to the entire service tax demand - Stay granted. - ST/3559/2012-CU(DB) - Stay Order No. 52990/2014 - Dated:- 25-8-2014 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipient of service M/s Raipur Development Authority, (RDA), Raipur were then contacted which revealed that the appellants had entered into an agreement for construction of shops, flats and bungalows etc. for Raipur Development Authority and during the period 16th June 2005 to 31.3.2010, they received from RDA payment of ₹ 5,70,11,076/- for providing the said services on which service tax of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under construction of complex service. (iii) There is no suppression of facts and they are entitled to the benefit of Section 80 of Finance Act, 1994. (iv) They have already paid an amount of ₹ 20,86,517/-. 3. The ld. AR countered the submissions stating that there is a clear suppression on the part of the appellants inter alia inasmuch as they did not provide the information e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment is said to have been made and the work orders which were the subject matter of the Show Cause Notice, the appellants plausibly explained with reference to documentary evidence that the service tax payments which have been made by them were in respect of work orders covered in the Show Cause Notice but by mistake at the time of submissions before the adjudicating authority, they wrote the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
