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TMI Blog2018 (2) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... ohd. Altaf, Assistant Commissioner (AR), for Respondent Per: Archana Wadhwa The demand of Service tax to the extent of Rs. 67,20,597/- stands confirmed against the appellant under the category of 'Construction of Residential Complex Services' for the period 05/06/2005 to 31/03/2009, by comparing the ST-3 Returns figures with the Profit & Loss Account figures of their balance sheets. 2. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and penalties under Sections 76 and 78 of the Finance Act, 1994. Aggrieved by the order the appellants have filed this appeal. 2. The Counsel for appellants submits the following main reasons for the difference in figures in profit and loss account and the figure in ST-3 return: (i) Appellants have undertaken several housing projects and have sold complete houses which had been constructed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that on account of the above reasons, there is bound to be difference in the value of the services as reflected by them in the ST-3 Returns as also Profit & Loss Account. Learned CA also submits that though they were registered with the Service Tax Department and were paying Service Tax under the category of 'Construction of Residential Complex Services' but the same was not taxable during the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. J154 (S.C.). 6. Apart from the above, we also note that the Original Adjudicating Authority in Para 12 of his order has agreed that the entire consideration received by the appellant has been charged to Service Tax. 7. For the reasons recorded above, we set aside the impugned order and allow the appeal with consequential relief to the appellant. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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