2018 (5) TMI 981

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..... over India challenged the levy of service tax on construction of residential complex - it cannot be said that the appellants had any mala fide intention, particularly for the reason that the appellants have not suppressed the value as they have declared in the books of account. Relying on the fact that the matter was under litigation therefore, penalty needs to be waived - appeal allowed - de .....

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..... ntant appearing on behalf of the appellants, submits that the appellants had no intention to evade service tax as the entire transactions are appearing in the books of account. The service tax was not paid because the validity of the levy of service tax on construction of residential complex was under controversy. They are member of Maharashtra Chamber of Housing Industry who challenged the validi .....

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..... ellants. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that it is well known fact that the builders in all over India challenged the levy of service tax on construction of residential complex. In the case of Maharashtra Chamber of Housing Industry, the Hon ble High Court held the validity of levy of service tax in 2012. In this fact, it ca .....

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