2011 (4) TMI 700

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....ay application submits that there were four activities carried out by the appellant as appearing in para 7 of the adjudication order at page 78. The last category of work carried out by the appellant with M/s.Alfa Toyo Ltd., Faridabad did not give rise to demand. The appellant has discharged the tax liability on that category of work and only contests penalty. Appellant should take note of this an....

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.... hearing. 3. According to Shri Pahwa the third category of work carried out by the appellant was the commercial and industrial construction services with M/s. Eros City Developers Pvt. Ltd., New Delhi as has been alleged by the Revenue. The demand that arose out of adjudication of such work case is nearly Rs.80,000/-. 4. So far as the first category of work is concerned that was executed wit....

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.... the order of the authority below arguing that a reasoned order was passed reflecting the amount and the charge in para 38.2. So also he invites attention to para 38.2 of the order to submit that proper opportunity was given to the appellant to explain its case. But the party failed to provide the details. 6. Heard both sides and perused record. For the time being we express no opinion on the p....

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....een placed by Shri Pahwa in this regard. When we look into the taxable entry covered by section 65 (105) (zzzh) we find that the expression "in relation to" construction of complex, appears therein. Accordingly, we were more curious to find out the nexus of activity for serving the purpose of construction of complex. Secondly when we read section 65 (91a) of the Finance Act 1994 we noticed that th....