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TMI Blog2019 (4) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL) Ms. Amrutha Arvind, Advocate for the Appellant Shri. B. Balamurugan, Authorized Representative for the Respondent ORDER PER MADHU MOHAN DAMODHAR : The facts of the case are that the assessee were engaged in the Construction of Residential Complexes. 2.1 Proceedings were initiated against them by way of a Show Cause Notice dated 04.10.2010 wherein it was alleged that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/40434/2013. 2.2.2 The Revenue is also aggrieved by the impugned order in respect of the relief granted of Rs. 9,00,524/- and has filed Appeal No. ST/40538/2013 with a prayer to restore the order of the Original Authority. 3.1 Today when the matter came up for hearing, on behalf of the assessee, Ld. Advocate Ms. Amrutha Arvind submits that the assessee were only performing Works Contracts. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee submits that when the demand itself cannot sustain, the Revenue appeal cannot have any justification. 4. On the other hand, Ld. AR appearing on behalf of the respondent opposes the appeal filed by the assessee. He also reiterates the grounds of appeal in respect of Appeal No. ST/40538/2013 filed by the Department. 5. After hearing both sides, we find that the Ld. Advocate for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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