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TMI Blog2018 (2) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, where Tribunal has already held that as the construction of said flats is for personal use, therefore, no demand of service tax is not sustainable - demand of service tax is not sustainable against the appellant - appeal allowed - decided in favor of appellant. - ST/56738/2013-DB - A/62195/2017-CU[DB] - Dated:- 15-12-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. The matter was adjudicated, demand of service tax was confirmed along with interest and penalties under Section 77 and 78 of the Act were also imposed. Against the said order, the appellant is before us. 2. Heard the parties and considered the submissions. We find that In the case of B.L. Mehta Construction Pvt. Limited Vs. CCE, Chandigarh - 2017 (8) TMI 520 , identical matter came befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n payment of monthly lease and houses were not sold by CHB but these were allotted on lease/licence basis. In that circumstance, as the said housing units have not been sold by CHB, therefore, relying on the decision of Tribunal in the case of Khurana Engineering Ltd. Vs. CCE- Ahmedabad-2011 (21) STR 115 (Tri.) wherein this Tribunal has observed as under:- 3. We also find alternative submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resort to suppression or mis-declaration of the facts to avoid payment of service tax since if the service tax was liable, as per the contract, CPWD was liable to pay service tax. Under these circumstances, invocation of extended time limit cannot be justified in this case. Therefore, penalties imposed under various sections of Finance Act, 1994 also cannot be upheld. We hold that the said se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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