2019 (8) TMI 912

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..... ber (Technical) For The Appellant : Shri Dharmendra Srivastava (C.A.) For The Respondent : Shri Pawan Kumar Singh (Supdt.) AR ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was engaged in providing 'Construction of Residential Complex Services.' They were discharging their tax liability as and when they were receiving consideration from the buyer of the f .....

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..... ration. As such, confirmation of demand again is not justified. As regards interest he agrees that there was time difference in depositing the service tax thus making them liable to pay interest. However, he prays that penalty imposed upon them be set aside inasmuch as there was no mala fide on their part and in the Construction Industries, the invoices are not raised for sale of flats prior to th .....

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..... Subsequently payment of tax would result in interest confirmation against them. Accordingly, we uphold the same and direct the Lower Authorities to quantify the interest amount. As regards penalty, we are of the view that inasmuch as for sale of the flats, there may not be first raising of the invoices prior to the actual sale and the appellant would be under a belief that he is required to dep .....

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