2012 (7) TMI 668

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....sh, Adv. For Respondent: Shri Sumit Kumar, AR Per: Mathew John: The appellants provide services of Construction of Residential Complexes. They are registered with service tax department and have been paying service tax. When Revenue conducted audit of Bareilly and Rudrapur units of the appellants for the periods 2005-06, 2006-07, 2007-08 and 2008-09 it was found that there was a differenc....

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....taken several housing projects and have sold complete houses which had been constructed on their own land. As no services were rendered to the customers in such situation appellant's activities were not liable to tax. (ii) The amount received from customers during an year is not likely to tally with the amount of sale booked in profit and loss account. Whereas sale is booked on the basis of wor....

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....Revenue submits that the adjudicating authority has considered the above submissions and conceded the contentions of the appellants wherever found correct. He invites attention to the table given in para 30 of the adjudication order reading as under: Sl.No. Description Amount a. Differential Value of taxable Service as per SCN 65,76,88,666/-   Amount liable to be exclu....

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.... already been discharged subsequently. (-) 65,73,335/- i. Total value of taxable service (g-h) 16,47,68,964/- j. Amount liable for Service tax after allowing he abatement of 67% as per notification No. 18/2005-ST dated 7.6.2005 as amended vide notification No. 1/2006-ST dated 1.3.2006 5,43,73,758/- k. Service tax @ 12% recoverable along with 2% Ed. Cess and 1% SHE cess ....