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TMI Blog2015 (9) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- On perusal of the records, appellants are registered in the service tax for construction of residential complex and they have not registered under WCS which came into effect from 1.6.2007. The period involved relates to Oct'07 to March'12. Appellant claimed the benefit of Notification 1/06. They also claimed that educational institutions are not taxable. Appellants informed vide their l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equivalent penalty and also penalty of ₹ 50,000/- each under Section 77(1)(a) and 77 (2) of the Finance Act, 1994. 2.Ld. advocate submits that they are registered with service tax under Construction Service and are discharging service tax accordingly. He submits the demand was confirmed under the category of Works Contract Service (WCS) for the period from Oct'07 to March'12. He fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the adjudicating authority has directed the Range Superintendent to verify the demand particulars and to adjust the same against the demand. He submits that regarding construction of educational institution, this Bench has already granted interim stay. He relied on the following decisions :- - URC Constructions Pvt. Ltd. Vs CCE Salem - ST/S/41154/2014 - Jain Housing Vs CST Chennai - C.M.A.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m order in so far as it relates to WCS. 4.Heard both sides. On perusal of the records, appellants are registered in the service tax for construction of residential complex and they have not registered under WCS which came into effect from 1.6.2007. The period involved relates to Oct'07 to March'12. Appellant claimed the benefit of Notification 1/06. They also claimed that educational inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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