9911796707
TMI Blog2019 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, the appellant has conceded the demand of service tax of ₹ 3,24,992/-. The same is confirmed along with interest and penalty under Section 78 of the Finance Act, 1994 is also confirmed on the said demand as per law. Appeal allowed in part. - Service Tax Appeal No. 60988 of 2019 - FINAL ORDER NO. 61137/2019 - Dated:- 18-12-2019 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Present for the Appellant: Mr. Naveen Bindal, Advocate Present for the Respondent: Mr. Rajesh Rai, Authorised Representative ORDER The appellant is in appeal against the impugned order confirming the demand of ₹ 74,98,182/- along with interest and var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s G S Promoters Developers vs. CCE ST, Chandigarh vide Final Oder No. 61106-61107/2019 dated 29.11.2019. 4. On the other hand, the learned AR submits that the decision of M/s G S Promoters Developers (supra) is based on the decision of Hon ble Delhi High Court in the case of Suresh Kumar Bansal vs. UOI 2016 (43) STR 3 (Del.) and against the said order, the appeal has been admitted by the Apex Court; therefore, the issue cannot be decided. 5. Heard the parties and considered the submissions. 6. We find that the sole of argument was taken by the learned AR was also taken care in the case of M/s G S Promoters Developers (supra) and after considering all the issues, this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anism of recovery of service tax from the appellant; in that circumstance, the service tax is not payable by the appellant. Therefore, following the decision of this Tribunal in the case of M/s G S Promoters Developers (supra) , we hold that the appellant is not liable to pay service tax under the category of construction of residential complex; accordingly, the impugned order qua demand thereof is set aside. Consequently, the demand of ₹ 71,73,190/- is set aside. Consequently, no penalty is imposable for the said demand. 8. We further take note of the fact that the appellant has conceded the demand of service tax of ₹ 3,24,992/-. The same is confirmed along with interest and penalty under Section 78 of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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