9911796707
TMI Blog2018 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65 (105)(zzzza) of the Finance Act, 1994 (hereinafter referred as the Act ) for the period from 01.04.2010 to 30.06.2012, upheld the invocation of extended period of time under proviso to Section 73(1) of the Act, confirmed the demand of service tax as proposed in the show cause notice, demanded interest and imposed penalties. 3.As noticed above, the impugned demand is for the period from 01.04.2010 to 30.06.2012, and for the subsequent period i.e., from July, 2012 to September, 2013 an order was passed, which was challenged by the petitioner on the ground that it is in violation of principles of natural justice, as they were not heard in the matter. Therefore, the petitioner instead of filing an appeal, filed an application for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed details of the undivided land sale transactions. 6.The learned counsel for the petitioner submitted that several box files containing particulars and documents were furnished to the authority along with the reply to the show cause notice. However, while considering the reply, the respondent merely averred that there is no corroborating or convincing evidence given in support of their claim. There is no averment in the impugned order as to the relevance or irrelevance of the records produced by the petitioner. 7.Therefore, if the records produced by the petitioner prima facie show that there was sale of undivided share of the land, then the authority ought to have taken into consideration of the same and examined as to whether thos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2017, wherein it has been held as follows: "29. Consequent on the substitution of the aforesaid new provisos to Rule 2A of the Service Tax (Determination of Value Rules, 2006) in the Finance Bill, 2017 which has been given retrospective effect from 08.05.2013, I notice that the Service Tax liability on the works contract service provided by the service provider has been reduced from 40% to 25%, provided the total amount charged for the works contract includes the value of the goods as wells as land or undivided share of the land and where the works contract for construction of residential units having a carpet area up to 2000 square feet or where the amount charged per residential unit from service recipient is less than Rupees one cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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