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TMI Blog2019 (11) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2015 - demand alongwith interest and penalty - HELD THAT:- As explained by the Learned Consultant appearing for the appellant, an amount of ₹ 42,29,075/- which is the amount shown as sale value in the sale deed is included for ascertaining the short payment of tax. It is also seen that the said sale deed was executed after occupation certificate was obtained by the appellant. Thus, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (TECHNICAL) Shri P. Venkat Prasad, Chartered Accountant for the Appellant. Shri A. Rangadham, Superintendent for the Respondent. ORDER PER: SULEKHA BEEVI, C.S. 1. Brief facts are that the appellant was issued show cause notice proposing to demand service tax under Works Contract Services for the period April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale deed, while raising the demand, the value in the sale deed is also included. He pointed out that in table shown in para 4 of the show cause notice, the computation of the demand is shown by the department. This table would show that the department has taken into consideration sale value shown in the sale agreement as the basis for demanding major portion of the service tax. In fact the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the department. He submitted that the date of issue of occupation certificate is immaterial since the demand is confirmed under works contract services and not under construction of Residential Complex Services. He supported the findings in the impugned order. 4. Heard both sides. 5. On perusal of the show cause notice, as explained by the Learned Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax on ₹ 42,29,075/- is set aside. The demand is confined to the service tax liable to be paid on ₹ 11,985 only as discussed above. Taking note of the facts of the case, the penalties imposed are also set aside. 7. The appeal is partly allowed in above terms. (Order dictated pronounced in open court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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