2018 (9) TMI 33

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..... tt. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Brief facts of the case are that the appellant were issued with a show cause notice under the category of "Construction of Residential Complex Service" for the period from 16.06.2005 to 31.03.2008 demanding Service Tax of Rs. 12,26,512/- on construction of residential complexes for U.P. Rajkiya Nirman Nigam Ltd. The appellant contend .....

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..... ir plea that w.e.f. 01.06.2007 they classified the said service under works contract service and paid service tax accordingly was not accepted by learned Commissioner (Appeals) and he confirmed the demand for the entire period from 16.06.2005 to 31.03.2008 under construction residential complex service. He has pleaded that relying on the ruling by Hon'ble Supreme Court in the said case of M/s Lars .....

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